Coinbase UK Tax Report: Export Guide for HMRC 2025/26

Coinbase is the most widely used exchange in the UK, but its built-in tax reporting does not give you an HMRC-compliant Capital Gains Tax calculation. You need to export your transaction history and apply UK-specific rules like Section 104 pooling, same-day matching, and the 30-day bed-and-breakfasting rule. Here is exactly how to do it for the 2025/26 tax year.

What Coinbase gives you (and what it doesn't)

Coinbase's tax tab lets you download a "Gain/Loss Report" but it uses FIFO or average cost accounting — neither of which match HMRC rules. For UK Self Assessment, you need the raw transaction history as a CSV file and then apply UK share-pooling rules yourself or use a tool like CryptoLens that handles the pooling automatically.

Exporting your transaction history

Sign in to Coinbase on a desktop browser. Go to Profile then Statements, or visit coinbase.com/statements directly. Select the 2025/26 tax year period (6 April 2025 to 5 April 2026). Choose "Transaction history" as the report type and CSV as the format. Click Generate Report. Coinbase will email you a link or show the CSV ready to download within a few minutes.

What each column means

The CSV includes Timestamp, Transaction Type, Asset, Quantity Transacted, Spot Price Currency, Spot Price at Transaction, Subtotal, Total (Inclusive of fees), Fees, and Notes. For UK tax purposes, the key fields are the timestamp (to apply same-day and 30-day rules correctly), the asset, the quantity, and the GBP subtotal. If your base currency is not GBP, you will need to convert at the spot rate on the transaction date.

Handling Coinbase Earn, staking, and learning rewards

These are crucial for HMRC. Staking rewards and Coinbase Earn rewards (both received after completing educational tasks) are taxed as income at their GBP value on the day they are received. They then have their own cost basis for future CGT purposes when you dispose of them. Many users forget this dual-tax treatment and either overpay CGT or miss the income tax entirely.

Importing to CryptoLens

CryptoLens accepts Coinbase's standard CSV directly. Upload the file, confirm the asset mapping, and the platform applies Section 104 pooling, same-day rule, and the 30-day bed-and-breakfasting rule automatically. The output is a complete SA108-ready tax summary with a full audit trail — every pool transaction, every gain calculation, every rule applied.

Records HMRC expects you to keep

Under UK law you must retain crypto records for at least five years after the 31 January filing deadline. That means your 2025/26 records must be kept until at least January 2032. Keep the original Coinbase CSV, any wallet exports, and the calculated tax summary. HMRC has increasing visibility into crypto transactions through the CARF framework coming in from January 2026, so accurate record keeping is not optional.