# 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.&#x20;

Locking the tokens away is ignored for tax purposes.

See our [Example 1B](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/example-1b) 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.&#x20;