{
  "url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-6",
  "json_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-6.json",
  "legislation": "uksi/2025/744",
  "legislation_title": "The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Reporting of Information",
  "text": "(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.\n(2) The information is—\n(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\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 6 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 275(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 in force at 1.1.2026, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/744/regulation/6",
    "retrieved_at": "2026-10-28T21:14:24.656229+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}