Guides

Plain-English, primary-source-cited guides to UK CARF — written by a practitioner, updated the same week HMRC or the OECD publishes anything that changes them.

The UK CARF Handbook: HMRC crypto reporting explained

in review

The practitioner's pillar guide: who must report, every deadline and penalty, and how to prepare.

What is CARF? The Crypto-Asset Reporting Framework, plainly

in review

The two-minute definitional version.

Am I an RCASP? Who must report under UK CARF

in review

Entity-by-entity scope walk-through — exchanges, OTC, wallets, payment apps, DeFi, and the UK-nexus traps.

CARF penalties UK: the £100, £300, £5,000 and £600/day rules

in review

How per-user penalties multiply, with worked examples.

RCASP registration with HMRC: step-by-step

in review

Who must register, by when, and how.

Your first CARF report: complete checklist for 31 May 2027

in review

Working backwards from the deadline to what you must do this quarter.

CARF self-certification: requirements + free template

in review

The document the £300-per-user penalty hinges on — what it must contain, the refuser problem, and a template pack.

The CARF XML schema, explained for humans

in review

The OECD schema, the three validation layers, and the corrections lifecycle — without the standards-document prose.

Non-UK crypto platforms: when UK CARF applies to you

in review

Offshore incorporation doesn't put you outside UK CARF — the four nexus tests and the classic fact patterns.

Publishing through August–September 2026. Want to know when each lands? The homepage signup is exactly that.