Cryptoassets: addresses and accounts

HMRC may ask which crypto addresses and exchange accounts are connected to you. This helps work out whether the cryptoassets in a wallet or account belong to you.

Wallet addresses

A wallet address is the string of letters and numbers that cryptoassets are sent to. A single wallet can hold many addresses.

Record every address you control, including:

• addresses in your own software wallet
• addresses on a hardware wallet
• deposit addresses given to you by an exchange

Exchange accounts

If an exchange holds cryptoassets for you, record the name of the exchange and your account details. Include exchanges outside the UK.

Moving between your own wallets

Moving cryptoassets between wallets you control is not usually a disposal. You still need to record the transfer so you can show where the cryptoassets came from.

Records

See records you need to keep.