diff --git a/include/net/bluetooth/hci_core.h b/include/net/bluetooth/hci_core.h
index 05919848ea95..1f539a9881ad 100644
--- a/include/net/bluetooth/hci_core.h
+++ b/include/net/bluetooth/hci_core.h
@@ -261,6 +261,12 @@ struct adv_info {
 	struct delayed_work	rpa_expired_cb;
 };
 
+struct tx_queue {
+	struct sk_buff_head queue;
+	unsigned int extra;
+	unsigned int tracked;
+};
+
 #define HCI_MAX_ADV_INSTANCES		5
 #define HCI_DEFAULT_ADV_DURATION	2
 
@@ -733,6 +739,8 @@ struct hci_conn {
 	struct sk_buff_head data_q;
 	struct list_head chan_list;
 
+	struct tx_queue tx_q;
+
 	struct delayed_work disc_work;
 	struct delayed_work auto_accept_work;
 	struct delayed_work idle_work;
@@ -1571,6 +1579,11 @@ void hci_conn_enter_active_mode(struct hci_conn *conn, __u8 force_active);
 void hci_conn_failed(struct hci_conn *conn, u8 status);
 u8 hci_conn_set_handle(struct hci_conn *conn, u16 handle);
 
+void hci_conn_tx_queue(struct hci_conn *conn, struct sk_buff *skb);
+void hci_conn_tx_dequeue(struct hci_conn *conn);
+void hci_setup_tx_timestamp(struct sk_buff *skb, size_t key_offset,
+			    const struct sockcm_cookie *sockc);
+
 /*
  * hci_conn_get() and hci_conn_put() are used to control the life-time of an
  * "hci_conn" object. They do not guarantee that the hci_conn object is running,
diff --git a/net/bluetooth/hci_conn.c b/net/bluetooth/hci_conn.c
index d097e308a755..f09206155456 100644
--- a/net/bluetooth/hci_conn.c
+++ b/net/bluetooth/hci_conn.c
@@ -27,6 +27,7 @@
 
 #include <linux/export.h>
 #include <linux/debugfs.h>
+#include <linux/errqueue.h>
 
 #include <net/bluetooth/bluetooth.h>
 #include <net/bluetooth/hci_core.h>
@@ -1002,6 +1003,7 @@ static struct hci_conn *__hci_conn_add(struct hci_dev *hdev, int type, bdaddr_t
 	}
 
 	skb_queue_head_init(&conn->data_q);
+	skb_queue_head_init(&conn->tx_q.queue);
 
 	INIT_LIST_HEAD(&conn->chan_list);
 	INIT_LIST_HEAD(&conn->link_list);
@@ -1155,6 +1157,7 @@ void hci_conn_del(struct hci_conn *conn)
 	}
 
 	skb_queue_purge(&conn->data_q);
+	skb_queue_purge(&conn->tx_q.queue);
 
 	/* Remove the connection from the list and cleanup its remaining
 	 * state. This is a separate function since for some cases like
@@ -3064,3 +3067,118 @@ int hci_abort_conn(struct hci_conn *conn, u8 reason)
 	 */
 	return hci_cmd_sync_run_once(hdev, abort_conn_sync, conn, NULL);
 }
+
+void hci_setup_tx_timestamp(struct sk_buff *skb, size_t key_offset,
+			    const struct sockcm_cookie *sockc)
+{
+	struct sock *sk = skb ? skb->sk : NULL;
+
+	/* This shall be called on a single skb of those generated by user
+	 * sendmsg(), and only when the sendmsg() does not return error to
+	 * user. This is required for keeping the tskey that increments here in
+	 * sync with possible sendmsg() counting by user.
+	 *
+	 * Stream sockets shall set key_offset to sendmsg() length in bytes
+	 * and call with the last fragment, others to 1 and first fragment.
+	 */
+
+	if (!skb || !sockc || !sk || !key_offset)
+		return;
+
+	sock_tx_timestamp(sk, sockc, &skb_shinfo(skb)->tx_flags);
+
+	if (sockc->tsflags & SOF_TIMESTAMPING_OPT_ID &&
+	    sockc->tsflags & SOF_TIMESTAMPING_TX_RECORD_MASK) {
+		if (sockc->tsflags & SOCKCM_FLAG_TS_OPT_ID) {
+			skb_shinfo(skb)->tskey = sockc->ts_opt_id;
+		} else {
+			int key = atomic_add_return(key_offset, &sk->sk_tskey);
+
+			skb_shinfo(skb)->tskey = key - 1;
+		}
+	}
+}
+
+void hci_conn_tx_queue(struct hci_conn *conn, struct sk_buff *skb)
+{
+	struct tx_queue *comp = &conn->tx_q;
+	bool track = false;
+
+	/* Emit SND now, ie. just before sending to driver */
+	if (skb_shinfo(skb)->tx_flags & SKBTX_SW_TSTAMP)
+		__skb_tstamp_tx(skb, NULL, NULL, skb->sk, SCM_TSTAMP_SND);
+
+	/* COMPLETION tstamp is emitted for tracked skb later in Number of
+	 * Completed Packets event. Available only for flow controlled cases.
+	 *
+	 * TODO: SCO support (needs to be done in drivers)
+	 */
+	switch (conn->type) {
+	case ISO_LINK:
+	case ACL_LINK:
+	case LE_LINK:
+		break;
+	default:
+		return;
+	}
+
+	if (skb->sk && (skb_shinfo(skb)->tx_flags & SKBTX_SW_TSTAMP) &&
+	    READ_ONCE(skb->sk->sk_tsflags) & SOF_TIMESTAMPING_TX_COMPLETION)
+		track = true;
+
+	/* If nothing is tracked, just count extra skbs at the queue head */
+	if (!track && !comp->tracked) {
+		comp->extra++;
+		return;
+	}
+
+	if (track) {
+		skb = skb_clone_sk(skb);
+		if (!skb)
+			goto count_only;
+
+		comp->tracked++;
+	} else {
+		skb = skb_clone(skb, GFP_KERNEL);
+		if (!skb)
+			goto count_only;
+	}
+
+	skb_queue_tail(&comp->queue, skb);
+	return;
+
+count_only:
+	/* Stop tracking skbs, and only count. This will not emit timestamps for
+	 * the packets, but if we get here something is more seriously wrong.
+	 */
+	comp->tracked = 0;
+	comp->extra += skb_queue_len(&comp->queue) + 1;
+	skb_queue_purge(&comp->queue);
+}
+
+void hci_conn_tx_dequeue(struct hci_conn *conn)
+{
+	struct tx_queue *comp = &conn->tx_q;
+	struct sk_buff *skb;
+
+	/* If there are tracked skbs, the counted extra go before dequeuing real
+	 * skbs, to keep ordering. When nothing is tracked, the ordering doesn't
+	 * matter so dequeue real skbs first to get rid of them ASAP.
+	 */
+	if (comp->extra && (comp->tracked || skb_queue_empty(&comp->queue))) {
+		comp->extra--;
+		return;
+	}
+
+	skb = skb_dequeue(&comp->queue);
+	if (!skb)
+		return;
+
+	if (skb->sk) {
+		comp->tracked--;
+		__skb_tstamp_tx(skb, NULL, NULL, skb->sk,
+				SCM_TSTAMP_COMPLETION);
+	}
+
+	kfree_skb(skb);
+}
diff --git a/net/bluetooth/hci_core.c b/net/bluetooth/hci_core.c
index e7ec12437c8b..e0845188f626 100644
--- a/net/bluetooth/hci_core.c
+++ b/net/bluetooth/hci_core.c
@@ -3025,6 +3025,13 @@ static int hci_send_frame(struct hci_dev *hdev, struct sk_buff *skb)
 	return 0;
 }
 
+static int hci_send_conn_frame(struct hci_dev *hdev, struct hci_conn *conn,
+			       struct sk_buff *skb)
+{
+	hci_conn_tx_queue(conn, skb);
+	return hci_send_frame(hdev, skb);
+}
+
 /* Send HCI command */
 int hci_send_cmd(struct hci_dev *hdev, __u16 opcode, __u32 plen,
 		 const void *param)
@@ -3562,7 +3569,7 @@ static void hci_sched_sco(struct hci_dev *hdev)
 	while (hdev->sco_cnt && (conn = hci_low_sent(hdev, SCO_LINK, &quote))) {
 		while (quote-- && (skb = skb_dequeue(&conn->data_q))) {
 			BT_DBG("skb %p len %d", skb, skb->len);
-			hci_send_frame(hdev, skb);
+			hci_send_conn_frame(hdev, conn, skb);
 
 			conn->sent++;
 			if (conn->sent == ~0)
@@ -3586,7 +3593,7 @@ static void hci_sched_esco(struct hci_dev *hdev)
 						     &quote))) {
 		while (quote-- && (skb = skb_dequeue(&conn->data_q))) {
 			BT_DBG("skb %p len %d", skb, skb->len);
-			hci_send_frame(hdev, skb);
+			hci_send_conn_frame(hdev, conn, skb);
 
 			conn->sent++;
 			if (conn->sent == ~0)
@@ -3620,7 +3627,7 @@ static void hci_sched_acl_pkt(struct hci_dev *hdev)
 			hci_conn_enter_active_mode(chan->conn,
 						   bt_cb(skb)->force_active);
 
-			hci_send_frame(hdev, skb);
+			hci_send_conn_frame(hdev, chan->conn, skb);
 			hdev->acl_last_tx = jiffies;
 
 			hdev->acl_cnt--;
@@ -3676,7 +3683,7 @@ static void hci_sched_le(struct hci_dev *hdev)
 
 			skb = skb_dequeue(&chan->data_q);
 
-			hci_send_frame(hdev, skb);
+			hci_send_conn_frame(hdev, chan->conn, skb);
 			hdev->le_last_tx = jiffies;
 
 			(*cnt)--;
@@ -3710,7 +3717,7 @@ static void hci_sched_iso(struct hci_dev *hdev)
 	while (*cnt && (conn = hci_low_sent(hdev, ISO_LINK, &quote))) {
 		while (quote-- && (skb = skb_dequeue(&conn->data_q))) {
 			BT_DBG("skb %p len %d", skb, skb->len);
-			hci_send_frame(hdev, skb);
+			hci_send_conn_frame(hdev, conn, skb);
 
 			conn->sent++;
 			if (conn->sent == ~0)
diff --git a/net/bluetooth/hci_event.c b/net/bluetooth/hci_event.c
index 2cc7a9306350..144b442180f7 100644
--- a/net/bluetooth/hci_event.c
+++ b/net/bluetooth/hci_event.c
@@ -4405,6 +4405,7 @@ static void hci_num_comp_pkts_evt(struct hci_dev *hdev, void *data,
 		struct hci_comp_pkts_info *info = &ev->handles[i];
 		struct hci_conn *conn;
 		__u16  handle, count;
+		unsigned int i;
 
 		handle = __le16_to_cpu(info->handle);
 		count  = __le16_to_cpu(info->count);
@@ -4415,6 +4416,9 @@ static void hci_num_comp_pkts_evt(struct hci_dev *hdev, void *data,
 
 		conn->sent -= count;
 
+		for (i = 0; i < count; ++i)
+			hci_conn_tx_dequeue(conn);
+
 		switch (conn->type) {
 		case ACL_LINK:
 			hdev->acl_cnt += count;
