Which Crypto Exchanges Report to HMRC?

Key points

Identify the reporting mechanism, account provider and relevant period.
A lawful-request notice is different from an annual CARF report.
A published disclosure policy does not prove completed delivery to HMRC.
CRS account reporting and crypto-specific CARF reporting are distinct.
An unconfirmed UK route must remain an evidence limitation.

What does “reports to HMRC” mean?

It may describe a published reporting arrangement, data requested under legal powers, a conditional annual reporting obligation, or information exchanged through another tax authority. These are not interchangeable. Evidence below was checked on 3 October 2026 and does not establish delivery of any particular reader’s records. [HMRC: provider reporting scope] [HMRC: reporting user and transaction data] [HMRC: data gathering CH28110]

A: publicly disclosed reporting arrangement. This does not verify delivery for each account.
B: a particular legal request, or a general lawful-disclosure policy. The distinction is stated in each row.
C: CARF guidance or obligations, with provider and jurisdiction conditions.
D: no sufficiently reliable public evidence found for the specified UK crypto reporting claim. This does not mean non-reporting.

What is publicly evidenced for each exchange?

Exchange evidence checked 3 October 2026. Classes describe evidence, not a universal yes/no status.
Exchange and evidence	What is evidenced, with date/context	Limits and reporting route
Coinbase · C	Official CARF/CRS guidance, read 3 October 2026, includes UK residents and reporting of eligible 2026 activity.	The official policy describes reporting to a local tax authority, with possible exchange to tax-residence authorities. Every UK account’s direct HMRC route is not established. [Coinbase: CARF and CRS tax reporting]
Kraken · B / conditional C	FAQ updated 12 May 2026 describes a Schedule 23 notice for individual clients that may cover 2022/23, 2023/24 and 2024/25. It says information may be required and separates this from CARF.	This is a scoped prior-year notice; entities are excluded by that notice. It does not prove completed delivery for every client. A particular account’s CARF route requires provider and scope confirmation. [Kraken: prior years UK reporting FAQ] [Kraken: CARF FAQ] [HMRC: provider reporting scope] [HMRC: reporting user and transaction data]
Binance · C	Official regional CARF/DAC8 FAQ dated 14 January 2026 discusses reporting for eligible residents.	The regional guidance does not establish the entity or direct versus foreign-authority route for every UK account. No claim that all UK trades go directly to HMRC. [Binance: What is CARF / DAC8?] [HMRC: provider reporting scope]
Crypto.com · C	CARF FAQ dated 1 July 2026 describes conditional identity and aggregated eligible-activity reporting for 2026, with first UK/EU reports in 2027.	Reporting is to the relevant local tax authority, with possible international exchange under agreements. Platform entity, customer eligibility and account route remain conditional. [Crypto.com: CARF FAQs] [HMRC: reporting user and transaction data]
Revolut · B / D	UK privacy notice effective 17 March 2026 permits legal and tax-authority disclosures.	This is a general policy. A specific completed UK crypto report and the CARF route for each UK crypto product were not established. App and Revolut X providers must not be assumed identical. [Revolut: Customer Privacy Notice UK]
eToro · A / D	Official CRS FAQ, read 3 October 2026, says reportable eToro UK account information is sent to HMRC. No reliable page revision date is displayed.	This is a disclosed CRS arrangement, with reportable-account and same-country limits. It does not establish every UK crypto trade’s delivery or a particular crypto account’s CARF route. [eToro: automatic tax information exchange FAQ]
Gemini · C	Official UK CARF FAQ, read 3 October 2026, says Gemini collects tax information from 1 January 2026 and reports specified aggregated information to HMRC. First reports cover 2026 and are submitted between 1 January and 31 May 2027.	This is a disclosed reporting arrangement for the UK service, not proof of completed delivery for a particular account. Account and product scope still matter; earlier-year requests are separate. [Gemini: UK CARF reporting FAQ] [HMRC: provider reporting scope]
KuCoin · D	EU privacy notice identifies KuCoin EU Exchange GmbH and permits lawful authority disclosures. The displayed date is 09/01/2026 10:08:00; its format was not confirmed.	That EU notice cannot establish the provider or HMRC route for a UK/global account. No sufficiently reliable public evidence was found here to establish that UK account route. [KuCoin EU: privacy notice] [HMRC: provider reporting scope]

Is Kraken’s £5,000 criterion a tax allowance?

No. Kraken’s FAQ describes a criterion for that particular prior-year notice, aggregated separately by tax year, asset or currency, and transaction type. It is not a tax-free allowance, a universal HMRC threshold, or a criterion to transfer to CARF or another exchange. The notice’s scope is for individual clients. [Kraken: prior years UK reporting FAQ]

Does CARF mean every exchange reports directly to HMRC?

The UK rules depend on provider activities and jurisdictional connections. UK collection began on 1 January 2026; the first calendar-year reports are submitted between 1 January and 31 May 2027. Current guidance includes reportable UK-resident users. Overseas reporting can involve a local authority and applicable exchange arrangements. A brand name or a country commitment alone does not establish the route for your account. [HMRC: provider reporting scope] [HMRC: reporting user and transaction data] [HMRC: CRYPTO10410 reporting] [Finance Act 2026 section 275] [HMRC: information customers provide] [OECD: CARF implementation overview]

Does an exchange report replace my tax return?

Provider reporting and your personal tax obligations are separate. A reporting figure is not automatically a UK taxable gain, and CARF is an information framework rather than a new personal crypto tax. Use the general crypto tax guide for the underlying rules, and the linked correction guides for earlier reporting concerns. [Kraken: prior years UK reporting FAQ] [Coinbase: CARF and CRS tax reporting] [eToro: automatic tax information exchange FAQ]

This guide is for general information only and does not constitute tax advice.
Tax rules change and individual circumstances vary.
Always consult a qualified tax adviser before making decisions about your tax position.
Nothing on this website creates a professional relationship.

Sources

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Frequently asked questions

What does “no public evidence found” mean?

It means the bounded research checked on 3 October 2026 did not establish the specified UK crypto reporting claim. It does not show that a provider avoids reporting or that HMRC cannot obtain information through another lawful route.

Where can I read about HMRC visibility more generally?

Does HMRC Know About My Crypto? explains taxpayer returns, information requests, international reporting and public Bitcoin records. Use the related question link.

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