HMRC Seeks Powers To Seize Bitcoin From Custodial Wallets

"While cryptocurrency wallets that are operated by individuals can only be accessed by the owner, those at centralised online exchanges such as Coinbase, Binance and Kraken could be subject to the rules."

https://www.nobsbitcoin.com/hmrc-seeks-powers-to-seize-bitcoin-from-custodial-wallets-in-uk/