# CRYPTOCURRENCY TAX

- [Do I Need to Pay Tax on my Cryptoassets?](/uk-tax-guide-for-individuals/cryptocurrency-tax/do-i-need-to-pay-tax-on-my-cryptoassets.md)
- [Which Taxes Apply?](/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply.md)
- [Capital Gains Tax (CGT)](/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/capital-gains-tax-cgt.md)
- [Income tax](/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/income-tax.md)
- [VAT](/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/vat.md)
- [Inheritance tax](/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/inheritance-tax.md)
- [Stamp Duty](/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/stamp-duty.md)
- [How Much Tax Will I Pay?](/uk-tax-guide-for-individuals/cryptocurrency-tax/how-much-tax-will-i-pay.md)
- [New HMRC DeFi Guidance](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance.md): Overview of HMRC Guidance on DeFi Lending & Staking published 2 February 2022.
- [Overview of HMRC guidance](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/overview-of-hmrc-guidance.md)
- [Is the Reward Income or Capital?](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/is-the-reward-income-or-capital.md)
- [Is Beneficial Ownership (BO) transferred?](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/is-beneficial-ownership-bo-transferred.md)
- [Consider the Tax Treatment](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment.md): Consider the tax treatment of the yield generating activity
- [Staker/Lender/Collateral Provider](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider.md)
- [Income Rewards](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards.md): Where INCOME REWARDS are received for locking tokens up
- [BO transferred](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred.md): Tax position for lender/staker receiving INCOME REWARDS
- [At Point of Entry](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/at-point-of-entry.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [At Point of Exit](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/at-point-of-exit.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [On Liquidation](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/on-liquidation.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [On Receipt of Income Reward](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/on-receipt-of-income-reward.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [Example 1A](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/example-1a.md): Tax position for staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [Example 2A](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/example-2a.md): With transfer of beneficial ownership upon adding collateral, an income reward and liquidation
- [BO not transferred](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred.md): Tax position for lender/staker receiving INCOME REWARDS
- [At Point of Entry](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/at-point-of-entry.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [At Point of Exit](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/at-point-of-exit.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [On Liquidation](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/on-liquidation.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [On Receipt of Income Reward](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/on-receipt-of-income-reward.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [Example 1B](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/example-1b.md): Tax position for staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [Example 2B](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/example-2b.md): No transfer of beneficial ownership upon adding collateral, an income reward and liquidation
- [Capital Rewards](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards.md): Where CAPITAL REWARDS are received for locking tokens up
- [BO transferred](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred.md): Tax position for lender/staker receiving CAPITAL REWARDS
- [At Point of Entry](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/at-point-of-entry.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [At Point of Exit](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/at-point-of-exit.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [On Liquidation](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/on-liquidation.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [On Receipt of Capital Reward](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/on-receipt-of-capital-reward.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [Example 1C](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/example-1c.md): Tax position for staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [Example 2C](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/example-2c.md): With transfer of beneficial ownership upon adding collateral, a capital reward and liquidation
- [BO not transferred](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred.md): Tax position for lender/staker receiving CAPITAL REWARDS
- [At Point of Entry](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/at-point-of-entry.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [At Point of Exit](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/at-point-of-exit.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [On Liquidation](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/on-liquidation.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [On Receipt of Capital Reward](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/on-receipt-of-capital-reward.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [Example 1D](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/example-1d.md): Tax position for staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [Example 2D](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/example-2d.md): No transfer of beneficial ownership upon adding collateral, a capital reward and liquidation
- [Borrower](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/borrower.md)
- [Investor or Trader?](/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader.md)
- [Badges of Trade Limitations](/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader/badges-of-trade-limitations.md)
- [HMRC Approach](/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader/hmrc-approach.md)
- [Court Cases involving Financial Traders](/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader/court-cases-involving-financial-traders.md)
- [Capital Gains Tax](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax.md)
- [Calculating the Capital Gains Position](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/calculating-the-capital-gains-position.md)
- [Disposal proceeds](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/disposal-proceeds.md)
- [Disposals to Connected Parties](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/disposals-to-connected-parties.md)
- [Allowable costs for CGT](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/allowable-costs-for-cgt.md)
- [Exchange fees](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/allowable-costs-for-cgt/exchange-fees.md)
- [Forks - affect on allowable costs](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/allowable-costs-for-cgt/forks-affect-on-allowable-costs.md): How do forks affect allowable costs?
- [Capital Loss Claims](/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/capital-loss-claims.md)
- [Income Tax](/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax.md)
- [Financial trading income](/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax/financial-trading-income.md)
- [Miscellaneous Income](/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax/miscellaneous-income.md)
- [Employment income](/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax/employment-income.md)
- [Fair Market Valuation](/uk-tax-guide-for-individuals/cryptocurrency-tax/fair-market-valuation.md)