# The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025, Regulation 6: Reporting of Information

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/2025/744/regulation/6 (the official version)
Page: https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.