📝 Description
Learn how to report your cryptocurrency capital gains, losses, and income on the United Kingdom HMRC tax forms (SA108 and SA100) using your Waltio tax report.
⚠️ Warnings
Ensure you report capital gains and income in their respective sections; trading disposals go to form SA108, while passive income goes to form SA100.
Specific boxes (13.6, 13.7, and 13.8) relate to individual claims or prior real-time reporting that Waltio cannot track automatically and must be reviewed manually.
We do not provide informations for the Self-Employment form (SA103) as we only support individuals.
📂 SA108: Capital Gains and Losses
Use form SA108 to declare capital gains and losses resulting from cryptocurrency trading (fiat disposals and crypto-to-crypto trades). Report these figures in the section titled Cryptoassets.
Required boxes
Box 13.1 (Number of disposals): Enter the total number of taxable transactions carried out during the tax year.
Waltio Data: Total number of taxable transactions.
Box 13.2 (Disposal proceeds): Enter the total value generated by all disposals, expressed in British Pounds (£).
Waltio Data: Sum of total disposal values (Total Proceeds).
Box 13.3 (Allowable costs including purchase price): Enter the total acquisition cost of the cryptoassets sold, plus allowable transaction fees.
Waltio Data: Sum of total acquisition prices + transaction fees (Cost Basis).
Box 13.4 (Gains in the year, before losses): Enter the total sum of capital gains generated before deducting any losses.
Waltio Data: Sum of all gross gains.
Box 13.5 (Losses in the year): Enter the total sum of capital losses generated during the tax year.
Waltio Data: Sum of all gross losses.
Specific additional boxes
The following boxes relate to personal administrative filings made directly with HMRC. Leave these fields blank unless they apply to your personal situation:
Box 13.6 (If you’re making any claim or election, put the relevant code): Enter a 3-letter code if you are making a special tax relief claim (e.g., a "Negligible Value Claim" for insolvent assets). Leave this field blank if not applicable.
Box 13.7 (Total gains or losses on the disposal of an asset of this type reported on Real Time Transaction returns): Enter any gains or losses already reported during the tax year via HMRC's optional Real Time Capital Gains Tax service. Leave this field blank if not applicable.
Box 13.8 (Tax on gains in box 13.7 already paid): Enter the amount of tax (in £) already paid to HMRC following an advance declaration reported in Box 13.7. Leave this field blank if not applicable.
📂 SA100: Passive Crypto Income
Use form SA100 to declare passive crypto income that is categorized as income rather than capital gains. Report these figures on page TR 3 of form SA100 under the section titled Other UK income not included on supplementary pages.
Required boxes
Box 17 (Other taxable income - before expenses and tax taken off): Enter the total gross value in British Pounds (£) of all passive income received during the tax year, evaluated at the exact time of receipt.
Waltio Data: Sum of total fiat value of all passive income transactions.
Box 21 (Box 17 description): Enter a short description detailing the source of the income reported in Box 17 (e.g., "Cryptocurrency staking and mining income").
💡 Extra Informations
Always keep your generated Waltio tax report PDF as supporting documentation in case HMRC requests detailed proof of your calculations.