Taxes on crypto perpetual swaps settled in crypto and dual investment

Hi HMRC, I have some questions regarding taxation on 2 crypto financial products: crypto perpetual swaps that are settled in crypto, and dual investments. In crypto perpetual swaps, traders may receive or pay funding every 8 hours depending on the current funding rate and their position. If I hold a position in perpetual swaps, should I include the funding received or paid as capital gain or loss respectively? If the funding and position is settled in crypto, how may I work out the values (the cost basis and the value at disposal) to report in capital gains or losses? Should I use the crypto-to-pound exchange rate at the time I receive or pay the funding, or the crypto-to-pound exchange rate when I close my position? For dual investment, there are 2 possible outcomes after investing in one crypto, based on the following set of rules. For instance, after investing in USDT (or another stablecoin), I may receive both the principal and interest in USDT or BTC at expiry. If the current market price is lower than the strike price at expiry, I will receive both the principal and interest in BTC converted using the strike price instead of the current market price. For further information, please refer to https://www.crypto-nation.io/en/crypto-guides/binance-dual-investment/ If I received BTC at expiry, should I treat the receiving transaction as a combination of income (for the interest portion only) and an exchange from USDT to BTC at the specified strike price? If a proof of income or capital gains is required, how may I present the exact numbers as evidence when there is only a single combined transaction? Thank you very much!

Hi leowongkh,
Please refer to guidance here:
CRYPTO20000 - Cryptoassets for individuals: contents.
All  gains must be reported in sterling.
Thank you.