> For the complete documentation index, see [llms.txt](https://docs.recap.io/uk-tax-guide-for-individuals/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](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.md).

# 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="/pages/kFSWfNQ1mfjWCuVA82H8" %}
[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)
{% endcontent-ref %}

{% content-ref url="/pages/8V8HzWePbEvtM8DIyk8P" %}
[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)
{% endcontent-ref %}

{% content-ref url="/pages/alv2PeiUNElxGFQau4iR" %}
[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)
{% endcontent-ref %}

{% content-ref url="/pages/MaqKm8RjpXkKLl1bjh9p" %}
[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)
{% endcontent-ref %}