HMRC reports £1.38 billion in UK crypto gains for 2024-25

  • HMRC published its first official statistics on taxable UK crypto gains.
  • £717 million came from 240 people each reporting more than £1 million.
  • DeFi tax changes planned for April 6, 2027, are expected to affect about 700,000 people.

HM Revenue & Customs reported that 17,600 individuals declared £13.8 billion in cryptoasset disposal proceeds and £1.38 billion in taxable gains for the 2024-25 tax year, averaging about £78,000 per taxpayer. Among them, 240 people each reported more than £1 million in gains and collectively accounted for £717 million, more than half the total. About 87% of taxpayers reporting gains were male and 13% were female. HMRC said selling, exchanging, spending or gifting cryptoassets can create tax obligations, depending on the circumstances. The agency sent 81,000 crypto tax letters in the previous 12 months, up 25% from roughly 65,000 and nearly three times the 27,714 sent during 2023-24. HMRC estimated that its compliance and education work generated £168 million in additional Capital Gains Tax during 2024-25. Rules planned for certain decentralized finance lending and liquidity-pool transactions from April 6, 2027, would generally defer Capital Gains Tax until an economic disposal occurs and are expected to affect about 700,000 people. The UK is also implementing the OECD’s Cryptoasset Reporting Framework, with providers required to submit their first reports between Jan. 1 and May 31, 2027, covering qualifying users and transactions from 2026.

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