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Opsigamytensor

About the desk

A small editorial desk on a street in Haddington.

Opsigamytensor writes about how UK individuals are taxed when they hold and dispose of cryptoassets. The work is reading, comparison and plain sentences. It is not a regulated advice practice.

A woman in a navy jumper sitting by a window with a closed notebook

The desk is at 9 Beechwood Rd, Haddington EH41 3AW. East Lothian is a deliberate setting. The subject is national: HMRC’s rules do not change at the county boundary, and Scottish income tax bands do not rewrite Capital Gains Tax. Writing away from the usual financial-district voice is a choice about tone, not about a different tax system.

What we publish

Notes on disposals, on income from rewards and airdrops, on the section 104 pool and the 30-day rule, on Self Assessment dates, and on the reporting that platforms begin under the Cryptoasset Reporting Framework. Each note says which tax year it is describing. When a figure is the annual exempt amount or a rate, it is labelled as a figure to confirm on GOV.UK, not as a private ruling.

What we are not

If your facts are valuable, unusual, or already the subject of an HMRC letter, a qualified adviser who can see the records is the appropriate person. A published note can help you understand the question you are taking to them. It cannot answer it for them.

How a page is put together

We start from HMRC’s Cryptoassets Manual and from the public rates and Self Assessment pages, then from worked arithmetic that a reader can recompute. Where the manual itself says the answer depends on beneficial ownership or on whether an activity is a trade, the note says that, instead of inventing a brighter rule. Corrections are welcome by email. A correction that cites the page of the manual it relies on is more useful than a correction that cites a price chart.

Correspondence

Write to [email protected] or call +44 7911 863491 on weekdays between 09:00 and 17:00 UK time. Please do not include seed phrases, private keys, or copies of identity documents. The contact page has the address in a form you can copy.

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