uk-crypto-taxSource-cited draft UK tax on cryptoassets for UK resident individuals: Capital Gains Tax on selling, swapping, spending and giving tokens, the same-day, 30-day and Section 104 pooling rules for tokens, fees paid in tokens, forks, airdrops, lost keys, theft and negligible value claims; Income Tax on mining, staking, airdrops, DeFi returns and employment tokens; DeFi lending and liquidity pools; the SA108 crypto boxes 13.1 to 13.8 for the 2025/26 return; and the Cryptoasset Reporting Framework (CARF) rules in force from 1 January 2026, including UK-resident reporting. Follows HMRC's Cryptoassets Manual and sits alongside the UK Capital Gains Tax and SA108 Guide.