That is a tricky one and in short, no I don't know. I understand that American's don't need to report it until it is powered down and fully in their possession. I don't think the tax department here has the same view or any view as they wouldn't be aware of individual block chain tokenomics.

I took the safe route and reported it wither way, that being said I don't earn much to make an impact and I have purchased and powered up mine at a much lower rate than current.

I also don't know how it will be taxed if I have already declared and paid tax and then sell it again. I know if HODL for over 12 months it is further reduced but as it is earnings, I'm not clear if selling my earnings that I have already paid tax on also creates a CGT. I would doubt it, but I'll cross that bridge if I ever get there.