# 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. --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET 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?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.