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Cryptocurrency Tax Guide for UK Individuals
CRYPTOCURRENCY TAX
Do I Need to Pay Tax on my Cryptoassets?
Which Taxes Apply?
How Much Tax Will I Pay?
New HMRC DeFi Guidance
Overview of HMRC guidance
1⃣
Is the Reward Income or Capital?
2⃣
Is Beneficial Ownership (BO) transferred?
3⃣
Consider the Tax Treatment
Staker/Lender/Collateral Provider
Borrower
Investor or Trader?
Capital Gains Tax
Income Tax
Fair Market Valuation
TRANSACTION TYPES
💷
Selling Crypto for Fiat
🔄
Trading Crypto to Crypto
🛍
Purchases using Crypto
🎁
Gifts
💍
Spouse Transfers
🎗
Gifts to Charity, CASCs & Bodies for a National Purpose
🎈
Airdrops
🤝
Staking
💸
Transfers
🍴
Forks
⛏
Mining
👛
Employment income
🚨
Lost & Stolen Crypto
🎲
Gambling
💧
Liquidity Pools
⬆
Token Upgrades/Swaps
🔮
Cryptoasset derivatives (CFDs, Futures and Margin Trading)
💼
Crypto Loans
🔄
REPOS
🪞
Reflections Rewards