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
- We are not HM Revenue and Customs, and we are not affiliated with it.
- We are not a firm of accountants, solicitors or tax advisers, and we do not hold ourselves out as taking on clients.
- We are not authorised to give investment advice, and we do not recommend tokens, exchanges or funds.
- We do not file returns, operate a disclosure facility, or ask for Government Gateway access.
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.