Regulation 6 Reporting of InformationI1C1
United Kingdom
(1)
A UK reporting cryptoasset service provider must, for each calendar year, make a report to HMRC setting out the information in paragraph (2) on or before 31st May following the end of the calendar year.
(2)
The information is—
(a)
for a UK reporting cryptoasset service provider within regulation 3(1)(a)(i), the information set out in Section II(A) to (F) of the rules, and
(b)
for a UK reporting cryptoasset service provider within regulation 3(1)(a)(ii), the information set out in Section II(A) to (F) of the rules, with respect to relevant transactions effectuated through a branch in the United Kingdom.
Annotations
Modifications
- C1
Reg. 6 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 275(1)