United Kingdom · HMRC rules · GBP
UK Crypto Tax Calculator & Software
Work out Capital Gains Tax on your crypto the way HMRC describes it: same-day and 30-day matching, then the Section 104 pool, in pounds, for each tax year from 6 April to 5 April. Add your wallets and exchange history, review anything uncertain, and download detailed reports for your Self Assessment.
Free to set up and check your figures. Final report from £29.99 per tax year (pricing). ExportMyWallet does not file your return.
How it is calculated
The UK rules ExportMyWallet applies
Most UK individuals pay Capital Gains Tax when they sell, swap, spend or give away crypto. Moving tokens between your own wallets is not a disposal. For each disposal, the cost comes from matching rules that HMRC sets out in its Cryptoassets Manual:
Same-day rule
Everything you buy and sell of the same token on one UK calendar day is treated as one purchase and one sale, and they are matched with each other first.
30-day rule
If you buy back the same token within 30 days after selling it, the sale is matched with that later purchase rather than with your older holdings.
Section 104 pool
Everything else goes into one pool per token, across all your wallets and exchanges. A sale takes its cost from the pool's average cost at that moment.
Crypto-to-crypto
Swapping one token for another is a disposal of what you gave up, valued in pounds on the day. The fee on a swap is split between the two sides, as HMRC's guidance allows.
Crypto income
Staking and mining rewards are valued in pounds on the day you receive them, and that value becomes their cost when you later sell. Airdrops you did nothing for are not income.
Fees, gifts and NFTs
Tokens used to pay fees are disposals too. Gifts to a spouse or civil partner are no gain, no loss. Each NFT keeps its own cost and is never pooled.
Illustrative example
A simple Section 104 pool
- You buy 2 ETH for £3,000, and later 1 ETH for £2,000. Your pool is 3 ETH costing £5,000.
- Months later you sell 1 ETH for £2,500, with no purchases that day or in the next 30 days.
- The cost comes from the pool: £5,000 ÷ 3 = £1,666.67.
- Gain: £2,500 − £1,666.67 = £833.33. The pool is now 2 ETH costing £3,333.33.
Fees are left out for simplicity; ExportMyWallet includes them as allowable costs.
What the report tells you
- Total disposal proceeds, allowable costs, gains and losses for the tax year
- Whether you need to report: net gains above the £3,000 annual exempt amount (2024/25 onwards) or total proceeds above £50,000
- An estimate at the 18% and 24% rates that apply to crypto from 30 October 2024, with 2024/25 split at that date
- Every disposal with its same-day, 30-day and pool matching, and your staking and mining income
Sources: GOV.UK guidance and the HMRC Cryptoassets Manual.
Your data
Wallets and exchanges in one pool
HMRC pools each token across everything you hold, so a UK calculation is only as good as the history behind it. Add Solana, Ethereum and Base wallets by public address, import Kraken or any Koinly-format CSV, and ExportMyWallet matches transfers between your own accounts so they are not treated as sales.
Nothing guessed
Review before it counts
A deposit from an unknown source, an unusual DeFi transaction or a token with no market price is flagged for you to decide, not quietly assumed. Your final report is available once every wallet is fully synced, every disposal is priced and nothing up to the end of the tax year is waiting for review.
How it works
From wallet addresses to a tax report
Step 1: Connect your crypto
Add public wallet addresses on Solana, Ethereum or Base, and import exchange history. We never ask for seed phrases or private keys.
Step 2: Organise your transactions
ExportMyWallet builds one ledger from every source, recognises buys, sells, swaps, fees, staking and transfers, and matches transfers between your own accounts.
Step 3: Review anything uncertain
Transactions that cannot be classified with confidence go to a review queue instead of being guessed. You decide, and every change is kept.
Step 4: Calculate
The UK or US engine applies the rules for your jurisdiction to each tax year, valuing every transaction with the historical price on its date.
Step 5: Download your report
Check every figure on screen for free. When the year is complete, buy that tax year to download the detailed reports.
Security and trust
Your crypto stays yours
Tax software sees your whole financial history, so it has to earn more trust than a CSV download. This is how ExportMyWallet Tax handles it.
No seed phrases, ever
Wallets are added by public address only. ExportMyWallet reads public blockchain data and never asks for a seed phrase or private key.
Read-only exchange access
For Kraken, you can connect a read-only API key: we ask for query permissions only, with no trading or withdrawal rights. Other exchanges are imported from your own CSV files.
Encrypted credentials
Exchange API keys are encrypted before they are stored, are only used to read your history, and are never shown back or logged.
Transparent calculations
Every gain links to the disposals, matching rules and transactions behind it, with the price source and date used for each value.
You stay in control
Remove any wallet or exchange connection at any time, or delete your account and its data from Settings.
Related guides
Calculate your UK crypto tax
This page explains how the calculation works; it is not personal tax advice. If you trade as a business or use DeFi heavily, consider an adviser.