如果您在英国购买，出售或赚取的加密货币，则可能需要为此缴税

如果您在英国购买，出售或赚取的加密货币，您可能会想知道您是否需要为此纳税。许多人认为加密货币不在税收系统之外

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.

如果您要购买，出售或用加密货币赚钱的任何事情，则可能需要缴纳此资本利得税。英国税务局HM收入和海关（HMRC）将像比特币这样的加密货币视为资产，而不是实际的钱。因此，当您摆脱加密货币而获利时，您可能会欠资本利得税或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在他们的加密货物手册中对此有明确的规定。他们像其他投资一样对待加密货币，例如股票。处置加密货币时，您会获得收益或损失。

Capital Gains Tax Records and Filing

资本收益税收记录和备案

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关重要。对于每项交易，您需要记录以下内容：

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稍后可能会要求这些记录，而某些交流不会持续很长时间。您可以使用Koinly或Coinledger之类的程序来导入交易历史记录并自动计算您的收益或损失。

Capital Gains Tax Rates

资本利得税率

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%.

现在，让我们看一下您将在加密货币收益上支付多少CGT。自CGT与您的所得税范围链接以来，费率取决于您当年的总收入。 HMRC在2024年10月30日之后的2024年秋季预算中更改了CGT费率。在此之前，基本利率纳税人的利率为10％，更高和额外利率纳税人的税率为20％。现在它们更高，为18％和24％。

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

对于2024/25纳税年度，以下是其工作原理：

Capital Gains Tax Transactions in the UK

英国的资本利得税收交易

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:

并非每项加密交易都会触发CGT，但许多交易都会触发CGT。根据HMRC的说法，当您停止拥有加密货币并且其他人开始拥有它时，就会发生处理。以下是一些算作处理和触发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.

有些动作不会触发CGT。只是将加密货币放在钱包中而没有做任何事情都不会产生税款。只有在处置税时，您才会缴税。

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.

在您自己的钱包之间转移加密货币也是免税的，因为您没有改变所有权。以GBP货币购买加密货币不会产生税款，但您应该跟踪以后的成本基础。另外，向您的配偶或民事合伙人提供礼物是免税的，如果税收带较低，这将有所帮助。

Crypto Capital Losses

加密资本损失

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.

如果您在加密货币上亏钱怎么办？您可以使用这些损失来降低您的税单，这是一个不错的特权。如果您以低于成本基础出售或处置加密货币，那么您就会损失资本损失。 HMRC可让您使用这些损失来减少收益，从而降低您的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.

这是一个例子。您从出售比特币中获得了10,000英镑的收益，但以4,000英镑的亏损出售了一些以太坊。您的净收益为10,000英镑减去4,000英镑，即6,000英镑。现在，在2024/25纳税年度中减去3,000英镑的CGT津贴。这留下了3,000英镑的税款，而不是7,000英镑而没有损失。如果您的基本费率乐队为18％，则欠540英镑的税款，而不是1,260英镑。

Carrying Losses Forward:

向前携带损失：

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.

如果您的损失大于收益，则可以将额外的损失带到未来的几年中。例如，如果您的亏损为8,000英镑和3,000英镑的收益，您的净收益为零，剩余的损失额为5,000英镑。您可以使用5,000英镑来抵消下一个纳税年度或以后的收益。但是，您必须在纳税年度的四年内向HMRC报告这些损失。

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，如果您的加密货币毫无价值，如果硬币的价值下降到零，则可以使用HMRC提出可忽略不计的价值声明。这使您可以对待它，就像以零为零那样，因此您可以蒙受损失。如果您以2,000英镑的价格购买了硬币，而现在一无所获，则可以赔偿2,000英镑的亏损。但是，如果您的加密货币被盗或丢失，HMRC不会认为是处置，因此您不能造成盗窃损失。

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.

您也可以使用减税收获来节省税款。这意味着出售加密货币故意抵消收益。如果您在30天内出售并回购同一加密货币，则HMRC会调整成本基础，以阻止您声称人工损失。保持损失的良好记录是关键，因此您可以向HMRC证明它们。