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In the vast majority of cases, individuals hold cryptoassets as a personal investment, usually for capital appreciation in its value or to make particular purchases. They will be liable to pay Capital Gains Tax when they dispose of their cryptoassets.
Work out how much taxable income you have - this is your income minus your Personal Allowance and any other Income Tax reliefs you’re entitled to.
Work out your total taxable gains.
Deduct your tax-free allowance from your total taxable gains.
Add this amount to your taxable income.
If this amount is within the basic Income Tax band you’ll pay 10% on your gains
https://www.gov.uk/government/publications/tax-on-cryptoassets/cryptoassets-for-individuals
