> 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-transferred.md).

# BO transferred

The tax position needs to be considered 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/1Oq4kQ2AiDTHKzyUJkJD" %}
[At Point of Entry](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/at-point-of-entry.md)
{% endcontent-ref %}

{% content-ref url="/pages/y15q7QVwQfpUo030w4X2" %}
[At Point of Exit](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/at-point-of-exit.md)
{% endcontent-ref %}

{% content-ref url="/pages/6CpMo8mKpg4FEh8dAs6d" %}
[On Liquidation](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/on-liquidation.md)
{% endcontent-ref %}

{% content-ref url="/pages/N0TXxpTPrE8x95tyl3sp" %}
[On Receipt of Income Reward](/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/income-rewards/bo-transferred/on-receipt-of-income-reward.md)
{% endcontent-ref %}