# Crypto Accountants Directory

> Choosing a crypto accountant in the UK on capability rather than fee: pooling, the 30 day rule, token-to-token disposals and the records HMRC expects you to hold.

## Key facts

- Exchanging one type of cryptoasset for a different type is a disposal for UK Capital Gains Tax, so a trade with no pounds involved can produce a tax charge.
- Using tokens to pay for goods or services is also a disposal, and so is giving them away other than to a spouse, civil partner or charity.
- You must group each type of token you own into pools and work out the pooled cost for each type, which is neither first in first out nor a per-purchase calculation.
- Pooling does not apply where you buy tokens on the same day that you sell tokens of the same type.
- Pooling also does not apply where you buy tokens within 30 days of selling tokens of the same type.
- Allowable costs include transaction fees and valuation expenses, and network fees paid in the token itself are routinely omitted.
- Costs already deducted against profits for Income Tax cannot be deducted again, and the costs of mining activities are not deductible against a capital gain.
- HMRC requires separate records for each transaction, including the token type, the disposal date, the number of tokens and their pound sterling values.

## Key pages

- [Crypto accountant UK: what one has to be able to handle](https://cryptoaccountantsdirectory.co.uk/): the main tool, answer above the fold.
- [What counts as a crypto disposal in the UK](https://cryptoaccountantsdirectory.co.uk/what-counts-as-a-crypto-disposal/): Selling is the obvious one. Exchanging one token for another, paying for something with tokens and gifting are all disposals too, and that is where returns go wrong.
- [Pooling, the same-day rule and the 30 day rule](https://cryptoaccountantsdirectory.co.uk/pooling-and-the-30-day-rule/): The arithmetic that decides a crypto gain, and the reason a spreadsheet built from an exchange export usually gets it wrong.
- [The records HMRC expects you to keep](https://cryptoaccountantsdirectory.co.uk/records-hmrc-expects/): Per transaction, in sterling, at the time. What that means when an exchange has closed, and why reconstruction is the expensive part of the fee.
- [Eight questions for a crypto accountant, before the fee conversation](https://cryptoaccountantsdirectory.co.uk/questions-for-a-crypto-accountant/): Each one comes from a published HMRC rule, and each has an answer that a practice which has done this work gives without hesitating.
- [What HMRC's cryptoasset rules require, and what to ask an accountant, 2026](https://cryptoaccountantsdirectory.co.uk/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://cryptoaccountantsdirectory.co.uk/llms-full.txt)

## Data

- What HMRC's cryptoasset rules require, and what to ask an accountant, 2026. Methodology: Every rule in this table is quoted from HMRC guidance on gov.uk, read on 15 August 2026, with the Cryptoassets Manual cited as the fuller published source. Where the table states what a cost cannot be, that follows HMRC's own list of costs that may not be deducted. No fee, hourly rate or software price appears anywhere: accountancy fees are set by firms and vary with transaction count, the number of exchanges and wallets and the state of the records, and no authority publishes a benchmark. The questions in the fourth column are ours, derived from the rule beside them, and are offered as a way of testing capability rather than as a professional standard. This is not tax advice and does not tell any reader what they owe. Tax rules change on the UK's April cycle, so the date at the top of this page is the date these rules were read.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: gov.uk, check if you need to pay tax when you sell cryptoassets: https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-sell-cryptoassets
- Source: HMRC Cryptoassets Manual: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual
- Source: gov.uk, tax on cryptoassets: https://www.gov.uk/government/publications/tax-on-cryptoassets
- Source: gov.uk, HM Revenue and Customs: https://www.gov.uk/government/organisations/hm-revenue-customs

## Citation

Cite as: "What HMRC's cryptoasset rules require, and what to ask an accountant, 2026", Crypto Accountants Directory, https://cryptoaccountantsdirectory.co.uk/ (updated 2026-08-15).

## About

- Crypto Accountants Directory is an information site. It is not affiliated with, endorsed by or connected to HM Revenue and Customs, any professional body or any accountancy practice, and it is not an accountant or a tax adviser. Nothing here is tax advice and no page on this site tells you what you owe. We name no firm in either direction, take no commission and carry no paid placements, and we publish no fee, hourly rate or software price anywhere, because no authority publishes a benchmark and a range invented here would describe nobody. Every rule stated is quoted from HMRC guidance cited on this page and read on the date shown at the top of it. UK tax rules move on the April cycle, so check that date before relying on anything here.
- Operated by cryptoaccountantsdirectory.co.uk. Contact: enquiries@cryptoaccountantsdirectory.co.uk