Sam Recap

Robert - you are taxed on the income when received based on the GBP value. Gifting this to your spouse is a "no-gain no-loss" disposal, therefore £0 CGT. When your spouse disposes of the asset they are subject to CGT. Capital gain= disposal proceeds - cost basis (this is the GBP value when you received the asset, not when it was transferred to them).

Barry, The HMRC cryptoasset manual confirms that a crypto to crypto transaction is a disposal at: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100 Crypto tax software can help you keep track of all taxable disposals and importantly acquisitions - as your initial costs are as important in the capital gains tax calculation.