> 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/income-rewards/bo-not-transferred/at-point-of-exit.md).

# At Point of Exit

There is no disposal of those cryptoassets locked away for capital gains tax purposes upon entering or exiting the yield generating activity. 

Locking the tokens away is ignored for tax purposes.

See our [Example 1B](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-not-transferred/example-1b.md) illustrating the tax position at each point in the lifecycle of staking tokens where there is NO transfer of beneficial ownership and income rewards are received.