Reading UK's official guidance on cryptoassets, I understand that pretty much anything that you do with your cryptos is classified as a disposal:
Individuals need to calculate their gain or loss when they dispose of their cryptoassets to find out whether they need to pay Capital Gains Tax. A ‘disposal’ is a broad concept and includes:
- Selling cryptoassets for money
- Exchanging cryptoassets for a different type of cryptoasset
- Using cryptoassets to pay for goods or services
- Giving away cryptoassets to another person
As per the third item, should I also consider the transaction fees I pay for transferring cryptos from one of my wallets to another as disposals? The blockchain deducts the fee from my Bitcoin/ Ethereum balances.