What's New in dTax v0.65

dTax v0.65 introduces two major features for international crypto tax compliance: UK Share Pooling (Section 104) as the 8th cost basis method in our tax engine, and a dedicated CARF transaction data export for users in the 67 jurisdictions committed to the Crypto-Asset Reporting Framework.

UK Share Pooling: HMRC Section 104 Pool

UK taxpayers are required by HMRC to use the share pooling method — not FIFO — for calculating crypto capital gains. dTax now implements this as a dedicated cost basis method.

How It Works

The Section 104 pool maintains a weighted average cost for each crypto asset you hold:

On acquisition: The purchase amount and cost are added to the pool
On disposal: Cost basis = (total pooled cost ÷ total pool quantity) × amount sold
Per-asset pools: Each crypto asset (BTC, ETH, SOL, etc.) has its own independent pool

Example:

Buy 2 ETH at £1,000 each → Pool: 2 ETH, cost £2,000
Buy 3 ETH at £1,500 each → Pool: 5 ETH, cost £6,500
Sell 1 ETH → Cost basis: £6,500 ÷ 5 = £1,300 per ETH

This matches HMRC's required calculation under the Taxation of Chargeable Gains Act 1992, Section 104.

8 Cost Basis Methods Now Available

With UK Share Pooling, dTax now supports 8 international cost basis methods:

Method	Used By	Description
FIFO	US, Canada, Australia	First purchased lots sold first
LIFO	US (Specific ID variant)	Last purchased lots sold first
HIFO	US (Specific ID variant)	Highest cost lots sold first
Specific ID	US	Taxpayer chooses which lots to sell
Germany FIFO	Germany	FIFO with 12-month tax exemption
PMPA	France	Weighted average (Prix Moyen Pondéré d'Acquisition)
Total Average	Japan	Simple average across all acquisitions
UK Share Pooling	United Kingdom	Section 104 weighted average pool

All methods are available on PRO and CPA plans. FREE users can use FIFO.

CARF Transaction Data Export

Starting 2027, exchanges in 48 jurisdictions will automatically report your crypto transactions to tax authorities under the Crypto-Asset Reporting Framework (CARF). By 2029, 67 jurisdictions — including the US — will participate.

dTax now includes a CARF transaction data export that lets you preview exactly what exchanges will report. The export generates a CSV with 10 CARF-format columns:

Transaction Date, Type, Asset, Amount
Counter Asset, Counter Amount, Fiat Value
Exchange, Wallet Address, Transaction Hash

Transaction Type Mapping

dTax automatically maps your transactions to CARF-reportable categories:

BUY/SELL → Crypto-Fiat Exchange
TRADE → Crypto-Crypto Exchange
TRANSFER IN/OUT → Transfer
STAKING/MINING/AIRDROP → Income
DEX SWAP → DeFi Exchange

This feature is available to PRO and CPA plan users via the API endpoint GET /transactions/export-carf?year=2026.

Also in This Release

Multi-provider AI system: 15+ LLM providers with BYOK (Bring Your Own Key) support
AI operations console: Playground, classification review, and cost monitoring for admins
CARF 2027 countdown: Live countdown on the tax page showing days until CARF auto-exchange begins
CARF adoption status: 15-country CARF adoption timeline on the global tax rates page
Subscription upgrade gating: Smart plan enforcement for FREE/PRO/CPA tiers

Getting Started

UK taxpayers: Select "UK Share Pooling (Section 104)" in Settings → Cost Basis Method
CARF export: Available via API for PRO/CPA users — export your 2026 transactions in CARF format
Upgrade: Free users can upgrade to PRO ($49/year) or CPA ($499/year) for full access

dTax supports 23+ exchange CSV formats, 8 international cost basis methods, and 7 languages. Start tracking your crypto taxes at getdtax.com.