如果您在英國購買，出售或賺取的加密貨幣，則可能需要為此繳稅

如果您在英國購買，出售或賺取的加密貨幣，您可能會想知道您是否需要為此納稅。許多人認為加密貨幣不在稅收系統之外

If you’re buying, selling, or doing anything with crypto that makes you a profit, you might need to pay this capital gains tax. The UK tax authority HM Revenue and Customs (HMRC) sees crypto like Bitcoin as an asset, not actual money. So when you make a profit by getting rid of your crypto, you’ll likely owe Capital Gains Tax or CGT.

如果您要購買，出售或用加密貨幣賺錢的任何事情，則可能需要繳納此資本利得稅。英國稅務局HM收入和海關（HMRC）將像比特幣這樣的加密貨幣視為資產，而不是實際的錢。因此，當您擺脫加密貨幣而獲利時，您可能會欠資本利得稅或CGT。

HMRC has clear rules on this in their Cryptoassets Manual. They treat crypto like other investments, such as stocks. You make a gain or loss when you dispose of your crypto.

HMRC在他們的加密貨物手冊中對此有明確的規定。他們像其他投資一樣對待加密貨幣，例如股票。處置加密貨幣時，您會獲得收益或損失。

Capital Gains Tax Records and Filing

資本收益稅收記錄和備案

It’s crucial to keep track of all your crypto transactions. For each transaction, you’ll need to record the following:

跟踪所有加密交易至關重要。對於每項交易，您需要記錄以下內容：

HMRC might ask for these records later on, and some exchanges don’t keep them for very long. You can use programs like Koinly or CoinLedger to import your transaction history and automatically calculate your gains or losses.

HMRC稍後可能會要求這些記錄，而某些交流不會持續很長時間。您可以使用Koinly或Coinledger之類的程序來導入交易歷史記錄並自動計算您的收益或損失。

Capital Gains Tax Rates

資本利得稅率

Now, let’s look at how much CGT you’ll pay on your crypto gains. The rate depends on your total income for the year since CGT is linked to your income tax band. HMRC changed the CGT rates in the Autumn Budget 2024 for disposals after October 30, 2024. Before that, the rates were 10% for basic rate taxpayers and 20% for higher and additional rate taxpayers. Now they’re higher at 18% and 24%.

現在，讓我們看一下您將在加密貨幣收益上支付多少CGT。自CGT與您的所得稅範圍鏈接以來，費率取決於您當年的總收入。 HMRC在2024年10月30日之後的2024年秋季預算中更改了CGT費率。在此之前，基本利率納稅人的利率為10％，更高和額外利率納稅人的稅率為20％。現在它們更高，為18％和24％。

For the 2024/25 tax year, here’s how it works:

對於2024/25納稅年度，以下是其工作原理：

Capital Gains Tax Transactions in the UK

英國的資本利得稅收交易

Not every crypto transaction will trigger CGT, but many do. According to HMRC, a disposal occurs when you cease to own the crypto and someone else begins to own it. Here are some transactions that count as disposals and trigger CGT:

並非每項加密交易都會觸發CGT，但許多交易都會觸發CGT。根據HMRC的說法，當您停止擁有加密貨幣並且其他人開始擁有它時，就會發生處理。以下是一些算作處理和触發CGT的交易：

Some actions won’t trigger CGT. Merely holding crypto in your wallet without doing anything with it doesn’t incur tax. You will only pay tax when you dispose of it.

有些動作不會觸發CGT。只是將加密貨幣放在錢包中而沒有做任何事情都不會產生稅款。只有在處置稅時，您才會繳稅。

Transferring crypto between your own wallets is also tax-free as you aren’t changing ownership. Buying crypto with GBP currency doesn’t incur tax, but you should keep track of the cost basis for later. Also, gifting to your spouse or civil partner is tax-free, which can help if they have a lower tax band.

在您自己的錢包之間轉移加密貨幣也是免稅的，因為您沒有改變所有權。以GBP貨幣購買加密貨幣不會產生稅款，但您應該跟踪以後的成本基礎。另外，向您的配偶或民事合夥人提供禮物是免稅的，如果稅收帶較低，這將有所幫助。

Crypto Capital Losses

加密資本損失

What if you lose money on your crypto? You can use those losses to lower your tax bill, which is a nice perk. If you sell or dispose of your crypto for less than your cost basis, you’ve made a capital loss. HMRC lets you use these losses to reduce your gains, which lowers your CGT.

如果您在加密貨幣上虧錢怎麼辦？您可以使用這些損失來降低您的稅單，這是一個不錯的特權。如果您以低於成本基礎出售或處置加密貨幣，那麼您就會損失資本損失。 HMRC可讓您使用這些損失來減少收益，從而降低您的CGT。

Here’s an example. You made a £10,000 gain from selling Bitcoin, but sold some Ethereum at a £4,000 loss. Your net gain is £10,000 minus £4,000, which is £6,000. Now subtract your £3,000 CGT allowance for the 2024/25 tax year. That leaves £3,000 to tax instead of £7,000 without the loss. If you’re in the basic rate band at 18%, you’d owe £540 in tax instead of £1,260.

這是一個例子。您從出售比特幣中獲得了10,000英鎊的收益，但以4,000英鎊的虧損出售了一些以太坊。您的淨收益為10,000英鎊減去4,000英鎊，即6,000英鎊。現在，在2024/25納稅年度中減去3,000英鎊的CGT津貼。這留下了3,000英鎊的稅款，而不是7,000英鎊而沒有損失。如果您的基本費率樂隊為18％，則欠540英鎊的稅款，而不是1,260英鎊。

Carrying Losses Forward:

向前攜帶損失：

If your losses are more than your gains, you can carry the extra losses forward to future years. For example, if you have £8,000 in losses and £3,000 in gains, your net gain is zero, and you have £5,000 in losses left. You can use that £5,000 to offset gains in the next tax year or later. However, you must report these losses to HMRC within four years of the tax year in which they occurred.

如果您的損失大於收益，則可以將額外的損失帶到未來的幾年中。例如，如果您的虧損為8,000英鎊和3,000英鎊的收益，您的淨收益為零，剩餘的損失額為5,000英鎊。您可以使用5,000英鎊來抵消下一個納稅年度或以後的收益。但是，您必須在納稅年度的四年內向HMRC報告這些損失。

If your crypto becomes worthless, for instance, if a coin’s value drops to zero, you can make a negligible value claim with HMRC. This allows you to treat it as if you sold it for zero, so you can claim a loss. If you bought a coin for £2,000 and it’s now worth nothing, you can claim a £2,000 loss. However, if your crypto was stolen or lost, HMRC does not consider that a disposal, so you cannot claim a loss for theft.

例如，如果您的加密貨幣毫無價值，如果硬幣的價值下降到零，則可以使用HMRC提出可忽略不計的價值聲明。這使您可以對待它，就像以零為零那樣，因此您可以蒙受損失。如果您以2,000英鎊的價格購買了硬幣，而現在一無所獲，則可以賠償2,000英鎊的虧損。但是，如果您的加密貨幣被盜或丟失，HMRC不會認為是處置，因此您不能造成盜竊損失。

You can also use tax-loss harvesting to save on taxes. This means selling crypto at a loss on purpose to offset gains. If you sell and buy back the same crypto within 30 days, HMRC adjusts the cost basis to stop you from claiming artificial losses. Keeping good records of your losses is key so that you can prove them to HMRC if they ask.

您也可以使用減稅收穫來節省稅款。這意味著出售加密貨幣故意抵消收益。如果您在30天內出售並回購同一加密貨幣，則HMRC會調整成本基礎，以阻止您聲稱人工損失。保持損失的良好記錄是關鍵，因此您可以向HMRC證明它們。