Cryptoasset Taxation in the UK: CGT, Income Tax & Self Assessment

Understand how HMRC taxes cryptoassets under the Cryptoassets Manual (CRYPTO10000 onwards): Capital Gains Tax on disposals using Section 104 share pooling, the £3,000 annual exempt amount applying from 2024/25, and CGT rates of 18% and 24% introduced by the Autumn Budget 2024. Covers income tax treatment of staking, mining and airdrops, plus Self Assessment obligations and the 60-day CGT reporting window for residential property disposals that interact with crypto portfolios.