CryptoTax UK · Guide
Crypto Tax for UK Limited Companies — Corporation Tax Guide
UK limited companies holding or trading crypto pay Corporation Tax — not Capital Gains Tax — on their profits. The rules differ significantly from those for individuals. This guide explains the key differences. Educational only — not tax advice.
Estimate individual crypto tax →Corporation Tax vs Capital Gains Tax
Individuals pay Capital Gains Tax on crypto profits; UK limited companies pay Corporation Tax on all profits including gains on crypto disposals. The Corporation Tax rate for 2025/26 is 25% on profits over £250,000 (19% small profits rate for profits under £50,000). The Annual Exempt Amount available to individuals does not apply to companies.
Accounting for crypto in a company
Crypto held by a company is typically treated as an intangible asset or as trading stock depending on the nature of the business. Companies should work with an accountant familiar with crypto to ensure correct treatment.
Crypto mining and trading companies
A company that mines crypto or trades crypto as its business activity recognises the receipts as trading income. Mining rewards are income at the date of receipt (the GBP market value).
Frequently asked questions
Should I hold crypto in a limited company or personally?
This depends on your wider tax position, dividend strategy and exit plans. Specialist tax advice comparing both structures is strongly recommended before making a decision.
Does the Annual Exempt Amount apply to companies?
No — the CGT Annual Exempt Amount is only available to individuals, trustees and personal representatives. Companies have no equivalent exemption for crypto gains.
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Estimate individual crypto tax →Educational guidance only. CryptoTax UK is not a regulated tax adviser and the information above does not constitute tax, legal or financial advice. Always confirm your specific position with HMRC or a qualified accountant before filing.