Binance crypto tax: how to calculate your UK CGT

Three steps

1. 1

   Export from Binance

   Binance’s transaction statement (CSV). Pooled aggregates partial fills that share a timestamp so one order reads as one trade.

2. 2

   Import into Pooled

   Drop the file into Pooled. It detects Binance automatically and parses every trade in your browser; nothing is stored until you review and confirm.

3. 3

   Review and read off your figures

   Any row with no GBP value (a swap, a reward) is flagged for you to fill, never guessed. Foreign-currency rows are valued from HMRC monthly rates. Then read off SA108-shaped figures with the annual exempt amount applied.

Binance note. Fees paid in BNB are captured where the statement records them.

How HMRC taxes your Binance activity

Selling for pounds, swapping one token for another, or spending crypto are all disposals. Each is matched under HMRC’s rules in order: same-day, then the 30-day bed and breakfast rule, then the per-token Section 104 pool. Staking and reward income is taxed at its GBP value on receipt. The full detail, with HMRC sources, is in the UK crypto tax guide.