Crypto-Asset Reporting FrameworkCARF

An OECD standard under which crypto-asset service providers collect information on their users and transactions and report it to their tax authority, which exchanges it with the users’ countries of residence. It extends to crypto-assets the automatic exchange the Common Reporting Standard applies to financial accounts.

It reports the person behind the holding rather than the asset itself, so crypto held through a trust or a company is looked through to the people who control it.

How it connects

Parallel to

• Common Reporting Standard (CRS): the same exchange for financial accounts

Related

• Ultimate Beneficial Owner (UBO): the controlling person it reports

Analysis that discusses it

• What HMRC already sees about a family's offshore and UAE accountsRisk Governance · 11 Oct 2026
• UK CARF Crypto Reporting from 2026: What It Exposes for the Family OfficeRisk Governance · 1 Jun 2026
• UAE Cabinet Decision 209 of 2025. Exchange of Information and Record-KeepingRegulatory Intelligence · 5 Jun 2026
• Wholesale CBDC and the Family Office. Access Across the UK-UAE CorridorRegulatory Intelligence · 6 Jun 2026
• ECCTA Failure to Prevent Fraud: The Reasonable Procedures Defence for Corridor GroupsRisk Governance · 2 Jun 2026