I'm sorry, I'm not quite sure what you mean by 'crypto com report to HMRC'. Could you please clarify your question? Are you asking whether cryptocurrency companies are required to report their transactions and activities to the UK's tax authority, HMRC? If so, the answer is yes. Cryptocurrency companies operating in the UK are subject to the same tax and reporting requirements as any other business. They must declare their taxable income and pay any applicable taxes to HMRC. However, the specific reporting requirements for cryptocurrency companies may differ depending on their business model and activities. I would recommend consulting with a tax expert or HMRC directly for more detailed information.