How to swap Uniswap in United Kingdom
Verified 2026-06-03 · 2 primary regulators · 4 venues compared
Short answer
Swapping UNI for another crypto in the UK in 2026 IS a CGT disposal. CEX venues + Uniswap v3/v4 native DEX + 1inch/ParaSwap aggregators. Recursive: swap UNI on Uniswap.
Fee comparison
All-in cost per venue across the most-common payment + settlement paths. Verified 2026-06-03.
| Venue | Swap Fee | Min Swap | Supports Uni To Anything | Tax Event Clarity |
|---|---|---|---|---|
| Coinbase UK | Convert 1.5-2.5%; Advanced 0.0%/0.6% | £2 | UNI-BTC + UNI-ETH + UNI-USDC + UNI-GBP | Each swap = CGT disposal |
| Kraken UK | Pro 0.16%/0.26% | £10 | Standard | Each swap = CGT disposal |
| Crypto.com | Exchange 0.075% | £1 | Standard | Each swap = CGT disposal |
| Uniswap v3/v4 native | 0.05/0.30/1% pool + gas | Network gas | BEST for UNI ↔ ERC-20 | NOT broker-reported; SA108 |
Regulatory framing — United Kingdom
UNI swaps are CGT disposals. DEX competitive vs CEX. Recursive economics (UNI is governance token of Uniswap). Multi-hop multiplies events.
Primary regulators: FCA · HMRC
Common gotchas
- Recursive (UNI on Uniswap).
- DEX execution competitive.
- Multi-cycle Section 104 pool blending.
- Same-day + 30-day matching apply.
- Approval revocation.
Step-by-step
- Decide CEX or Uniswap. Cross-chain → CEX. ERC-20 → Uniswap.
- Calculate CGT impact. Pool basis + GBP FMV.
- Execute swap. Pro tier OR Uniswap.
- Revoke approvals. revoke.cash.
- Record disposal + new pool. Manual for DEX.
- Plan annual allowance. £3,000.
Tax summary
Swapping UNI for any other crypto in the UK IS a CGT disposal at GBP FMV. CGT rates 10%/20%. Annual allowance £3,000. See HMRC Cryptoassets Manual.
Where to read further
- United Kingdom crypto tax primer
- Best crypto banks in United Kingdom
- Best crypto tax software for United Kingdom filers
- /how-to/buy-uniswap-uk/
- /how-to/sell-uniswap-uk/
- /how-to/send-uniswap-uk/
- /how-to/swap-ethereum-uk/
- /crypto-taxes-uk/
Methodology
Fee data verified directly against each venue's public fee schedule on 2026-06-03. Regulatory framing cross-referenced against the Stage 1d info-layer + primary government sources (fca-cryptoasset, hmrc-cryptoassets-manual). Gotchas reflect operating experience + community-reported failure modes during the verification window. This page is editorial reference content — not financial, tax, or legal advice. Always verify the current state of each venue and the current law in United Kingdom before transacting.
Disclaimer
This page is general information, not financial, tax, or legal advice. Cryptocurrency regulation in United Kingdom evolves; verify the current rules with a qualified professional in your jurisdiction before relying on any specific approach. See terms.