英國稅務海關總署就英國採用經合組織的國際加密資產報告框架（CARF）進行的磋商已經結束。 CARF 最早將於 2026 年在英國實施，報告加密資產服務提供者 (RCASP) 需要收集其用戶和在其平台上進行的交易的詳細資訊。這些詳細資訊隨後將與用戶居住的司法管轄區共享。英格蘭和威爾斯特許會計師協會 (ICAEW) 已就其帶來的許多風險發出警告，並敦促相關處罰制度應盡可能簡易且彈性靈活。
DIGITAL ASSETS: Accountants warn on international reporting of crypto-deals
HMRC’s consultation has closed on adoption of the OECD's international crypto-asset reporting framework (CARF) in the UK. CARF is due to be implemented in the UK by 2026 at the earliest, with reporting crypto-asset service providers (RCASPs) required to collect details of their users and the transactions carried out on their platform. These details will then be shared with the jurisdiction where the user is resident. The Institute of Chartered Accountants in England and Wales (ICAEW) has warned of a number of risks it poses and urges that the associated penalty regime should be made as simple and light-touch as possible.
Sources:
ICAEW
HMRC