UK HMRC Provides Guidance on Who Needs to Report Cryptoasset Data and Guidance on When and How Data is Reported

UK HMRC has published new guidance on who needs to report cryptoasset data and guidance on when and how data is reported. Cryptoasset data reporting is required under the OECD's Cryptoasset Reporting Framework (CARF), which the UK is introducing from 1 January 2026. The guidance on who needs to report includes the following:

---

Check if you'll need to report cryptoasset data to HMRC

Find out whether you'll need to start reporting to HMRC under the Cryptoasset Reporting Framework (CARF)…