Declaring gifted crypto

I have gifted some crytpo to my spouse. Do either her or myself need to declare/report the gift on our self-assessment or to HMRC in any other way (the crypto is still in my wife's possession as she has not sold it, so no gain/loss has been yet realised). Thanks

Hi,

There is no capital gain arising from the gifting of an asset between a husband and wife or civil partners. You can see guidance here: 

Capital Gains Tax: what you pay it on, rates and allowances

Thank you.