Recap Home Crypto Tax Guide (Lite)HMRC Cryptoassets Manual

Recap Home Crypto Tax Guide (Lite)HMRC Cryptoassets Manual

A Technical Guide to Cryptocurrency Tax for UK Individuals
- What are Cryptoassets?
- Who are Recap?
CRYPTOCURRENCY TAX
TRANSACTION TYPES
Record Keeping
Filing Your Self-Assessment

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CRYPTOCURRENCY TAX

New HMRC DeFi Guidance

Consider the Tax Treatment

Staker/Lender/Collateral Provider

Capital Rewards

BO not transferred

Tax position for lender/staker receiving CAPITAL REWARDS

PreviousExample 2C NextAt Point of Entry

Last updated 2 years ago

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The tax position needs to be consider at various stages of the yield generating activity as below. Click on the relevant link to take you to the detailed guidance.

3️⃣

➡️At Point of Entry

⬅️At Point of Exit

💧On Liquidation

💎On Receipt of Capital Reward