Coinbase Tax UK: Export Your CSV and Report Crypto to HMRC (2025/26)

If you've used Coinbase and you're not sure what you owe HMRC, here's the thing to know first: Coinbase doesn't give you a HMRC-ready Capital Gains Tax figure. It shows you a transaction list and, in some accounts, a gain/loss estimate, but it can't see coins you moved to a wallet, bought on another exchange, or held before you joined. HMRC requires you to pool all your holdings of each token across every platform using the Section 104 rules, so the number Coinbase shows is almost never the number you actually owe.

The reliable approach is to export your full transaction history as a CSV and run it through a calculator that applies UK pooling. This guide covers the current export path from Coinbase's own help pages, the gaps to watch (Coinbase Advanced/Pro and Coinbase Wallet export separately), how staking rewards are taxed, and what the final HMRC report looks like. Everything here is UK-only and stamped for the 2025/26 tax year.

How is Coinbase crypto taxed in the UK?

For a normal UK individual investor, HMRC splits Coinbase activity into two buckets. Capital Gains Tax (CGT) applies when you *dispose* of crypto, meaning selling for GBP, swapping one coin for another (a crypto-to-crypto trade is a disposal even though no pound changes hands), spending it, or gifting it to anyone other than your spouse or civil partner. Income Tax applies to crypto you *earn*, most notably Coinbase staking rewards, plus mining, referral rewards and similar.

Simply buying and holding, or moving coins between your own Coinbase account and your own wallet, is not a disposal and triggers no tax. For the full picture of when a tax point is created, see Do I pay tax on crypto if I haven't sold?

On the CGT side for 2025/26: you have a £3,000 tax-free annual exempt amount, and gains above it are taxed at 18% to the extent they fall within your unused basic-rate band and 24% above it. The cost you subtract isn't simply what you paid for the specific coins. It's the average (pooled) cost under HMRC's matching rules. See Crypto tax rates UK 2025/26 and the Section 104 pool explained.

Common Coinbase activity and its UK tax treatment (2025/26)General position for an individual investor. Some DeFi and reward types are fact-dependent, so flag anything unusual.

Coinbase activity	Tax treatment
Buy crypto with GBP	Not taxable; sets your cost basis
Sell crypto for GBP	CGT disposal
Convert/trade one coin for another	CGT disposal of the coin sold
Spend crypto on goods/services	CGT disposal
Send to your own external wallet	Not a disposal (own-to-own transfer)
Staking rewards received	Income Tax at GBP value on receipt; that value becomes the CGT cost basis
Gift to spouse / civil partner	No gain, no loss (special rule)
Gift to anyone else	CGT disposal at market value

Where do I export my Coinbase transaction history?

Coinbase has two relevant exports. The Statements export (in account settings) gives you a custom date range across all assets and transaction types and is the most complete for tax, so this is the one to use. The Taxes / Documents area also offers a per-tax-year Transaction history CSV, which is fine but is scoped to a single tax year. Use the Statements route if you want one file covering your whole history. The menus shift over time, so if a label has moved, look for the words Statements, Reports or Documents.

Sign in to Coinbase on a desktop browser at coinbase.com (the web app exposes the full export; the mobile app is more limited).
Open your profile / account menu (top-right) and go to Statements, often shown under settings, the Reports tab, or Taxes → Documents.
Choose Generate custom statement (rather than a pre-made monthly statement).
Set Asset = All assets and Transaction type = All transactions so nothing is filtered out.
Set the date range to cover your entire history on Coinbase, not just the tax year, so the calculator can build your cost pools correctly. You can always filter by tax year later.
Choose CSV as the format (not PDF or HTML, since PDF can't be parsed into transactions).
Click Generate, then download the CSV when it's ready.
Repeat for any legacy Coinbase Pro / Advanced Trade history if it isn't already in the same file (see the watch-out below).
Drop the CSV straight into the free calculator. CryptoCGT has a native Coinbase adapter, so a full transaction-history export imports without manual mapping.

Watch out

Coinbase Advanced / Pro and Coinbase Wallet export separately

Your main Coinbase transaction file does not automatically include legacy Coinbase Pro trades, and Coinbase Pro has been retired, so its history now lives in your account statements (accessible until 2027) and may need a separate statement export. Likewise, Coinbase Wallet (the self-custody app) is a different product with its own transaction history and is not covered by your coinbase.com statement. If you used either, export each one and import all of them together. Leaving trades out can understate proceeds or wipe out a cost basis, both of which produce a wrong CGT figure.

Watch out

Don't rely on Coinbase's gain/loss estimate, and check for missing cost basis

Any gain/loss summary Coinbase shows only reflects activity on coinbase.com. It can't see coins you bought elsewhere or transferred in, so it ignores the HMRC requirement to pool across all platforms. The most common error is a coin that arrived at Coinbase by transfer: Coinbase has no purchase price for it, so a later sale can look like 100% profit. Make sure the acquisition of every coin you later sold is in your data (export it from wherever you first bought it) before trusting the result.

Worked example

Staking rewards: income now, CGT later

Suppose you receive ETH staking rewards on Coinbase worth £400 (GBP value across the rewards on their receipt dates), then sell those same coins months later for £550.

Step 1: Income Tax on receipt£400 taxable as miscellaneous income

Step 2: sale proceeds£550

Cost basis (the £400 already taxed as income)−£400

Capital gain on disposal£150

The £400 is taxed once as income at receipt; only the further £150 of growth is a capital gain. Because the income value becomes the cost basis, you are not taxed twice on the same £400. See staking & airdrops tax.

How do I report Coinbase gains to HMRC?

You report through Self Assessment. For 2025/26 you must register and file if your total gains exceed £3,000, or if your total disposal proceeds exceed £50,000 even when the gain is small, or if you have crypto income to declare. Capital gains go on the SA108 Capital Gains Summary, in the cryptoassets boxes 13.1 to 13.8; staking and other crypto income go in the income sections of your return.

The 2025/26 return is filed online by 31 January 2027. For a box-by-box walkthrough see SA108 crypto boxes 13.1–13.8 and the overview at how to report crypto on Self Assessment. If you made losses, registering them protects future years, so see crypto losses.

Note that Coinbase already shares UK customer data with HMRC, and under the international Cryptoasset Reporting Framework (CARF), UK platforms collect customer data from 1 January 2026 with the first reports to HMRC due in 2027. Filing accurately is the only safe assumption.

Turn your Coinbase CSV into a finished figure

Once you have your Coinbase CSV (plus any Pro/Wallet and other-exchange exports), drop it into the free CryptoCGT calculator. It applies HMRC's same-day, 30-day and Section 104 pooling rules across all your files, separates income from capital gains, and produces the exact figures for SA108, with a clear flag wherever a cost basis is missing rather than a silently wrong number. Our methodology shows exactly how each figure is derived. If you want the bigger picture first, the complete UK crypto tax guide walks through how it all fits together.

Sources

See your own number — free, no account

Drop your exchange CSV and read your full Capital Gains Tax figure on screen, with the Section 104 working shown. You only pay if you download the report.

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This guide is information, not tax advice.Figures and thresholds are for the tax year shown (England, Wales & Northern Ireland; Scottish income tax bands differ). Rates and rules can change, and your own position may differ — check your circumstances and speak to an accountant before you file. CryptoCGT is an information tool, not a regulated tax adviser.