Paste a wallet address. We add up the gas paid this UK tax year — and show you how much of it is deductible against your capital gains under HMRC Section 38.
For informational purposes only — not tax advice. Figures are approximate.
Gas on disposals is deductible. Section 38 TCGA 1992 treats gas paid on a sale or swap as an "incidental cost of disposal" — it reduces the disposal proceeds, which reduces your capital gain.
Gas on acquisitions adjusts the cost basis. Gas paid when you bought or received a token gets added to that token's Section 104 pool cost — you get the deduction later, when you eventually sell.
Gas on transfers is NOT deductible. Sending crypto between your own wallets is not a disposal, so the gas has no acquisition or disposal to attach to. HMRC has been consistent on this in the Cryptoassets Manual.
This tool shows your total outbound gas. ChainTax separates disposal-gas from transfer-gas automatically when you connect for a full report — that's the figure that lands on SA108.
This tool sums every outbound transaction. ChainTax sorts each one into deductible disposal gas, basis-adjusted acquisition gas, and non-deductible transfer gas — the breakdown HMRC expects on your SA108.