# Pricing, L2 Orderbook Fees & Statutory Tax Schedule — UKCryptoLedger (ukcryptoledger.com)

- **Jurisdiction**: UK (en-GB)
- **Primary Regulator**: FCA (Financial Conduct Authority — Cryptoasset Register & FinProm) (FCA MLR 2017 Cryptoasset Registration & Section 21 FinProm Approver)
- **Statutory Tax Framework**: TCGA 1992 Section 104 (Share Pooling), Section 105 (Same-Day) & Section 106A (30-Day Bed & Breakfasting) (Capital Gains Tax (CGT): 18% (Basic Rate Band) / 24% (Higher & Additional Rate) above £3,000 Annual Exempt Amount · Threshold: £3,000 Annual Exempt Amount (CGT Allowance) + £1,000 Miscellaneous Income Allowance (Staking/Mining))
- **Primary Fiat Payment Rail**: UK Faster Payments (FPS — £0.00)
- **Verification Timestamp**: 2026-11-06
- **Observatory Access Fee**: £0.00 / Free Open-Access (`CC BY 4.0` — CERN Zenodo DOI Verified)

## Regulated UK Exchange Fee & TCO Comparison (£500 Benchmark)

| Rank | Platform | Legal Entity | Regulator ID | L2 Maker / Taker | Real L2 TCO (£500) | Instant Buy Cost (£500) | UK Faster Payments (FPS — £0.00) Rail Fee | Score |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| #1 | Kraken Pro UK | Payward Ltd (London — FCA Registered) | `FCA FRN 928768` | 0.16% / 0.26% | **£1.30** | £7.50 | Faster Payments £0.00 | 95.4/100 |
| #2 | Coinbase Advanced UK | CB Payments Ltd (FCA e-Money FRN 900635) | `FCA FRN 900635 / Archax FinProm` | 0.40% / 0.60% | **£3.00** | £14.99 | Faster Payments £0.00 | 92.8/100 |
| #3 | CoinJar UK | CoinJar UK Limited (FCA Registered) | `FCA FRN 928767` | 0.00% / 0.10% | **£0.50** | £5.00 | Faster Payments £0.00 | 93.1/100 |
| #4 | Gemini ActiveTrader UK | Gemini Intergalactic UK Ltd (FCA Registered) | `FCA FRN 928988 & FRN 900988` | 0.20% / 0.40% | **£2.00** | £7.45 | Faster Payments £0.00 | 91.5/100 |
| #5 | Bitstamp UK | Bitstamp UK Limited (FCA Registered) | `FCA FRN 980333` | 0.30% / 0.40% | **£2.00** | £7.50 | Faster Payments £0.00 | 90.7/100 |
| #6 | Revolut X (UK Desktop) | Revolut Ltd (FCA Registered Crypto Firm) | `FCA FRN 900562` | 0.00% / 0.09% | **£0.45** | £7.45 | Instant Internal GBP | 91.9/100 |

## UK Tax Software & Statutory Reporting Tiers (HMRC Self Assessment — SA108 Capital Gains Summary (Cryptoasset boxes))

- **Recap.io (UK Built)** (#1 Native HMRC Section 104 & SA108): `From £79/year` — End-to-end client-side encryption built in the UK specifically for HMRC Same-Day, 30-Day B&B, and Section 104 pooling.
- **Koinly UK** (HMRC Capital Gains Summary PDF): `From £39/year` — Automatically matches 30-day Bed & Breakfasting disposals and exports ready-to-file SA108 figures.