UK Tax Reports
PrivateACB generates five reports for UK cryptocurrency taxpayers. Each report can be viewed in the app, exported as a PDF, or exported as a CSV.
Available Reports
Section titled “Available Reports”| Report | Purpose | HMRC Reference | Required? |
|---|---|---|---|
| SA108 Summary | Capital Gains Tax summary (boxes 13.1–13.8) | Self Assessment SA108 | Yes, if you disposed of crypto |
| Capital Gains Detail | Per-disposal breakdown with match type | Supporting schedule | Yes, as supporting documentation |
| Pool History | Section 104 pool running balance per asset | N/A | No, for your records |
| Income Report | Income from staking, mining, airdrops | SA103 / SA100 Box 17 | Yes, if you have crypto income |
| Audit Provenance | Full provenance trail per asset | N/A | No, for audit defence |
Accessing Reports
Section titled “Accessing Reports”- Navigate to the Reports tab in the top navigation
- Select United Kingdom in the jurisdiction toggle
- Select your tax year (e.g., “2024/25”)
- Click a report in the sidebar to view it
- Use the Export PDF or Export CSV buttons to download
SA108 Summary Report
Section titled “SA108 Summary Report”The SA108 Summary maps directly to the cryptoassets section of the HMRC SA108 form (boxes 13.1–13.8), introduced for the 2024/25 tax year.
What It Shows
Section titled “What It Shows”| Box | Field | Description |
|---|---|---|
| 13.1 | Number of disposals | Total count of crypto disposals in the tax year |
| 13.2 | Disposal proceeds | Total GBP proceeds from all crypto disposals |
| 13.3 | Allowable costs | Total allowable costs (acquisition cost including fees) |
| 13.4 | Gains in the year (before losses) | Sum of gains from profitable disposals |
| 13.5 | Losses in the year | Sum of losses from unprofitable disposals |
| 13.6 | Claim/election code | 3-letter code if applicable (e.g., NVC for negligible value claim) |
| 13.7 | RTTR gains/losses | Real Time Transaction Returns — not applicable for PrivateACB users |
| 13.8 | Tax paid on 13.7 | Tax already paid on RTTR amounts — not applicable |
Additional Sections
Section titled “Additional Sections”- Net Gain/Loss Summary — Net capital gain or loss (Box 13.4 minus Box 13.5)
- Annual Exempt Amount (AEA) — The applicable AEA deduction (£3,000 for 2024/25 onwards)
- Per-Asset Breakdown — Individual SA108 figures for each cryptocurrency, with a totals row
- Education Notes — Explanations of each box and guidance on Self Assessment filing
How to Use for Self Assessment
Section titled “How to Use for Self Assessment”- Open the SA108 Summary report for your tax year
- Copy the values from boxes 13.1–13.5 to your Self Assessment return
- Box 13.6: Leave blank unless you are making a claim or election (e.g., negligible value claim)
- Boxes 13.7–13.8: Leave as £0 unless you have made Real Time Transaction Returns
- Export the PDF as supporting documentation
Capital Gains Detail Report
Section titled “Capital Gains Detail Report”A per-disposal breakdown showing every individual disposal, which matching rule was applied, and the cost breakdown.
What It Shows
Section titled “What It Shows”10-column disposal table:
| Column | Description |
|---|---|
| Asset | Cryptocurrency symbol |
| Date | Disposal date (DD/MM/YYYY) |
| Quantity | Number of tokens disposed |
| Proceeds | Disposal proceeds in £ |
| Allowable Cost | Total allowable cost from all matching rules |
| Gain/Loss | Capital gain or loss for this disposal |
| Match Type | Which rules applied — same-day, 30-day, pool, or mixed |
| Same-Day Cost | Cost from same-day matching (£0 if none) |
| 30-Day Cost | Cost from 30-day matching (£0 if none) |
| Pool Cost | Cost from Section 104 pool (£0 if fully matched) |
Match Type Badges
Section titled “Match Type Badges”Each disposal shows a colour-coded badge indicating which matching rules contributed:
| Badge | Colour | Meaning |
|---|---|---|
| Same-day | Amber | Fully matched by same-day rule (Section 105) |
| 30-day | Cyan | Fully matched by 30-day rule (Section 106A) |
| Pool | Grey | Fully matched from Section 104 pool |
| Mixed | Purple | Two or more rules contributed |
Summary Bar
Section titled “Summary Bar”At the top of the report, a summary bar shows:
- Total disposals
- Total proceeds
- Total allowable costs
- Total gains and total losses
- Net gain/loss
Pool History Report
Section titled “Pool History Report”A report unique to the UK showing the running Section 104 pool balance for each asset across the tax year. No equivalent exists for Canada, the US, or Australia.
What It Shows
Section titled “What It Shows”Opening balance card:
- Pool quantity and pool cost at the start of the tax year
- Average cost per token
Events table (8 columns):
| Column | Description |
|---|---|
| Date | Transaction date |
| Event | Acquisition or disposal |
| Tx Qty | Transaction quantity |
| Pool Change | How the pool changed (+ for acquisitions, - for disposals) |
| New Pool Qty | Pool quantity after this event |
| New Pool Cost | Pool cost after this event |
| Avg Cost | Average cost per token after this event |
| Match Info | Match type badge for disposals; “diverted” annotation for acquisitions consumed by matching |
Key features:
- Diverted acquisitions are annotated inline — they show the transaction quantity but a reduced (or zero) pool change, with a note explaining how much was consumed by same-day or 30-day matching
- Closing balance row shows the final pool state at the end of the tax year
- Summary bar shows: total events, tokens acquired into pool, tokens disposed from pool, tokens diverted by matching, closing balance
Why This Report Matters
Section titled “Why This Report Matters”The Pool History report is the only way to verify:
- That your pool balance is correct
- Which acquisitions were diverted by matching rules and never entered the pool
- How individual transactions affected the running average cost
This is particularly useful for audit defence — it provides a complete, chronological trail of every change to your Section 104 pool.
Income Report
Section titled “Income Report”Groups cryptocurrency income by type, with per-transaction detail and HMRC reporting form references.
What It Shows
Section titled “What It Shows”Income summary card:
- Total crypto income for the tax year
- Number of income transactions
- Breakdown by income type
Income grouped by type:
| Income Type | HMRC Reporting Form |
|---|---|
| Staking rewards | SA103 (Trading) or SA100 Box 17 (Other income) |
| Mining income | SA103 (Trading) or SA100 Box 17 |
| Airdrops | SA100 Box 17 (if earned / action required) |
| Interest | SA100 Box 17 |
| Cashback/referral bonuses | SA100 Box 17 |
Per-transaction detail:
| Column | Description |
|---|---|
| Date | Date of receipt (DD/MM/YYYY) |
| Asset | Cryptocurrency received |
| Quantity | Amount of crypto received |
| Price/Unit | GBP fair market value per unit at time of receipt |
| Total Value | Total GBP value (quantity × price) |
| Source | Exchange or wallet |
Important: Price Per Unit
Section titled “Important: Price Per Unit”The income report uses the original transaction price (the fair market value at the time you received the income), not the Section 104 pool average cost. This is because income is taxed at the value when received, regardless of what happens to the pool later.
Cost Basis Note
Section titled “Cost Basis Note”Tokens received as income enter your Section 104 pool at their GBP fair market value at the time of receipt. This becomes their acquisition cost for future CGT calculations — ensuring no double taxation when you later dispose of them.
Audit Provenance Report
Section titled “Audit Provenance Report”A comprehensive provenance report showing every detail of how each asset’s calculation was performed.
What It Shows
Section titled “What It Shows”6 collapsible sections:
| Section | Content |
|---|---|
| A — Asset Info | Asset symbol, database references |
| B — Transaction Summary | Total transactions, acquisitions, disposals, date range |
| C — Calculation Config | Jurisdiction (UK), method (ACB), tax year, calculation timestamp |
| D — Transaction Timeline | Every transaction in chronological order with pool state changes |
| E — Match Details | Per-disposal match composition with colour-coded badges, GBP cost breakdown (same-day cost, 30-day cost, pool cost), match distribution statistics |
| F — Pool State | Final pool quantity, pool cost, average cost, total gain/loss |
UK-Specific: Section E
Section titled “UK-Specific: Section E”Section E is specifically designed for the UK’s three-tier matching system:
- Each disposal shows its match type badge (same-day, 30-day, pool, mixed)
- Cost columns show how much of the allowable cost came from each matching rule
- Match distribution statistics show the count and percentage of disposals using each rule
Exporting Reports
Section titled “Exporting Reports”All five UK reports support both PDF and CSV export:
PDF Export
Section titled “PDF Export”- Click Export PDF in the report viewer
- PDFs use £ prefix, DD/MM/YYYY dates, and HMRC-appropriate headers
- SA108 PDF shows the formal box layout matching the HMRC form
- Capital Gains Detail PDF uses landscape orientation with colour-coded match types
- Pool History PDF uses landscape orientation with acquisition/disposal row colouring
CSV Export
Section titled “CSV Export”- Click Export CSV in the report viewer
- CSV files use comma-separated values with proper escaping
- UK tax year format (“2024/25”) is used in headers
- All monetary values are in GBP
Using Reports for Self Assessment
Section titled “Using Reports for Self Assessment”Step-by-Step
Section titled “Step-by-Step”- Calculate all your crypto assets for the tax year (ACB Calculator tab)
- Open the SA108 Summary report — this has the values for your Self Assessment
- Transfer boxes 13.1–13.5 to the Cryptoassets section of your SA108 form
- Export the Capital Gains Detail report as supporting documentation
- Check if you have crypto income — if so, transfer the Income Report total to SA100 Box 17 or SA103
- Keep the Pool History and Audit Provenance reports for your records (HMRC may request them during an enquiry)
Which Boxes Go Where
Section titled “Which Boxes Go Where”| PrivateACB Report | Self Assessment Section |
|---|---|
| SA108 Summary boxes 13.1–13.5 | SA108, Cryptoassets section |
| SA108 Summary AEA line | Annual Exempt Amount on SA108 |
| Income Report total | SA100 Box 17 (Other income) or SA103 |
| Capital Gains Detail | Supporting schedule (keep for records) |
| Pool History | Supporting schedule (keep for records) |
| Audit Provenance | Audit defence (keep for records) |
Related Guides
Section titled “Related Guides”- UK Capital Gains Calculation — Dashboard walkthrough and calculation workflow
- UK Capital Gains Formulas — Technical formulas and worked examples
- UK Matching Rules (S104/S105/S106A) — Complete guide to matching rules with worked examples
Last Updated: March 2026 PrivateACB Version: 2.4