# BO 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-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-transferred/at-point-of-entry)
{% endcontent-ref %}

{% content-ref url="bo-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-transferred/at-point-of-exit)
{% endcontent-ref %}

{% content-ref url="bo-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-transferred/on-liquidation)
{% endcontent-ref %}

{% content-ref url="bo-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-transferred/on-receipt-of-capital-reward)
{% endcontent-ref %}