CARF · HMRC
CARF and DAC8 in the United Kingdom
The UK adopted the OECD's Crypto-Asset Reporting Framework directly as its own Reporting Cryptoasset Service Provider regime. Collection has been live since 1 January 2026, you register with HMRC, and your first report is due by 31 May 2027. Kryptos handles the due diligence, the OECD schema, and the filing.
AT A GLANCE
HMRC
Authority
31 May 2027
First report
OECD CARF (RCASP)
Regime
OECD CARF XML
Format
Who is in scope
A Reporting Cryptoasset Service Provider with UK nexus reports to HMRC. The UK also asks you to report UK-resident users, not only users abroad, so the domestic layer sits alongside the cross-border exchange. Nexus follows your establishment, so most providers register and file in one place.
What the timeline means for you
Because collection started in January 2026, the quality of the report you file in May 2027 depends on the self-certification and reconciliation you do now. There is no way to reconstruct a clean year of validated data the month before the deadline, which is why the UK deadline is really a 2026 data-quality problem.
ONE PLATFORM
How Kryptos handles it
The whole obligation runs on one data layer: ingest across every chain and venue, self-certification and TIN validation at onboarding, gains computed on the right basis, and the exact file the authority accepts, validated before it leaves the building.
FAQ
What CASP teams ask
When is the first UK CARF report due?
By 31 May 2027, to HMRC, covering data collected from 1 January 2026. Registration and due diligence run through 2026 so the report is ready in time.
Does the UK CARF regime cover UK-resident users?
Yes. Alongside the cross-border exchange of non-UK users, the UK regime asks providers to report UK-resident users to HMRC, so the domestic and international layers are filed together.
GO DEEPER
The CARF and DAC8 playbook
READY FOR 2027
Get CARF and DAC8 in the United Kingdom right.
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