OECD税务标准

UK Cryptocurrency Tax Regulations: Mandatory Reporting from 2026, Tax Evaders Face Fines Up to £300

The UK’s HM Revenue and Customs (HMRC) announced on July 8 that starting January 2026, a "Crypto Asset Reporting Framework" will be implemented, requiring digital asset service providers to collect and report investors' personal information and transaction records. This new regulation marks a new phase in cryptocurrency regulation in the UK, aimed at combating increasingly serious tax evasion.

According to the new regulations, cryptocurrency platforms must collect users' names, addresses, dates of birth, tax residency, and other basic information, as well as National Insurance numbers and transaction summaries. HMRC expects that by 2030, this measure will increase tax revenue by £315 million, equivalent to the annual salary of 10,000 nurses. Individual investors who fail to cooperate with information reporting will face fines of up to £300 (approximately $409); service providers who do not report as required will also face penalties.

Treasury official James Murray emphasized that this move aims to ensure tax fairness and raise funds for public services. HMRC's Director of Tax Design Jonathan Athow clarified that the new regulation does not introduce a new tax type but strengthens the enforcement of existing capital gains tax. He advised investors to organize their transaction records in advance to avoid future tax disputes.

This new tax policy is an important component of the UK’s comprehensive cryptocurrency regulatory system. In May of this year, the Financial Conduct Authority (FCA) in the UK had already sought opinions on the regulation of cryptocurrency trading platforms, DeFi, and other areas.

Previously, policy documents released by the Treasury indicated that the UK is establishing a regulatory framework based on traditional financial standards, covering transparency, consumer protection, and operational robustness, aiming to support industry innovation while preventing risks.

Analysts pointed out that the UK's policy direction resonates with the OECD's international tax standards, which may promote cross-border tax information sharing in the future. As the 2026 implementation deadline approaches, cryptocurrency service providers need to quickly adjust their compliance systems, while investors should pay attention to the preservation of transaction records and reporting obligations to prepare for the upcoming new era of regulation.

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