# BO not transferred

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.

{% content-ref url="bo-not-transferred/at-point-of-entry" %}
[at-point-of-entry](https://docs.recap.io/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)
{% endcontent-ref %}

{% content-ref url="bo-not-transferred/at-point-of-exit" %}
[at-point-of-exit](https://docs.recap.io/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)
{% endcontent-ref %}

{% content-ref url="bo-not-transferred/on-liquidation" %}
[on-liquidation](https://docs.recap.io/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)
{% endcontent-ref %}

{% content-ref url="bo-not-transferred/on-receipt-of-capital-reward" %}
[on-receipt-of-capital-reward](https://docs.recap.io/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)
{% endcontent-ref %}