UK Expat Cryptocurrency Tax 2026 -- CGT, Income and Reporting Rules
UK expat cryptocurrency tax 2026: non-UK residents are exempt from UK CGT on crypto under TCGA 1992 s.1A. CGT rates are 18% basic / 24% higher from October 2024. Annual exempt amount is £3,000 for 2025/26. Finance Act 2025 IHT long-term resident test applies.