Bitcoin used to pay invoices - GBP valuations

Hi All, hope everyone is coping ok this week!?

A new one on me - may I ask for some thoughts on the process?

A client issues invoices each month to Joe Bloggs, for $2000. Normally, I use HMRC exchange rates to value invoice and receipt to the USD bank. However, my client has now opened a Bitcoin account, and Joe Bloggs is paying into this account.

My client sends me a CSV from the BTC account, which lists:

Date of transaction
Amount - which I think is the number of bitcoins received
Value then - which is a USD figure, presumably on date of txn (this doesn't change)
Value Now - again, a USD figure, presumably at todays value (this fluctuates)
Exchange Rate (USD/Bitcoin)

I have an $2000 October invoice on Sage, valued in GBP, using the HMRC ex rate.

I am now considering how to pay it off, in November.

I can see that $1970 is the "value then" dated 05.11.21 - so, to my mind, this must be considered the sales receipt.

The "value now" of this $1970 fluctuates daily. I feel that is a separate issue, more akin to share fluctuations, that would have to be adjusted on the BS, at year end.

Would one consider it fair to convert this $1970 to GBP using HMRC USD ex rate? And then perhaps, writing off the $30 underpayment as a bank fee or ex rate difference?

I cant think of any other logical way to do it? I don't think HMRC do a monthly historical BTC to GBP ex rate list?

My thoughts are to then use the HMRC ex rates to adjust the "value now" fluctuations, which also appear as a USD amount, at the YE.

Anyone else had this issue, or seen any information that might help? Ive looked HMRC's cryptoassets guidance, and various online pages, but cant find what I need.

Massive thanks in advance :)

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