Reporting to HMRC if you provide cryptoasset services in the UK
Find out about your reporting responsibilities under the Cryptoasset Reporting Framework (CARF).
From 1 January 2026 if you provide cryptoasset services in the UK, you’ll have new responsibilities for collecting data and reporting it to HMRC.
This is because the UK is introducing the Organisation for Economic Development (OECD) Cryptoasset Reporting Framework (CARF), and extending it to include domestic reporting.
If you’re the user of a UK cryptoasset service, you can find out what information users will need to provide.
We’ll be updating this guidance with more information in due course.
You can subscribe to get emails about updates to CARF guidance.
Getting started
Find out whether you’ll need to report to HMRC under CARF.
Collecting data
Find out what information you’ll need to collect about your users and transactions.
Reporting to HMRC
Find out when and how you’ll need to report information to HMRC.