HMRC Cryptoassets Manual
US Tax Guide
Cryptocurrency Tax Guide for UK Individuals
Do I Need to Pay Tax on my Cryptoassets?
Which Taxes Apply?
Capital Gains Tax (CGT)
How Much Tax Will I Pay?
New HMRC DeFi Guidance
Investor or Trader?
Capital Gains Tax
Fair Market Valuation
Selling Crypto for Fiat
Trading Crypto to Crypto
Purchases using Crypto
Gifts to Charity, CASCs & Bodies for a National Purpose
Lost & Stolen Crypto
Cryptoasset derivatives (CFDs, Futures and Margin Trading)
NFTs (Non Fungible Tokens)
NFTs earned playing games
Filing Your Self-Assessment
VAT may be applicable where the individual has a crypto business activity (ie a financial trade), or has a traditional business (like consultancy) where they receive payment from customers in cryptoassets.
HMRC's guidance on this is at
Exchange tokens received by miners for their exchange token mining activities will generally be outside the scope of VAT on the basis that:
the activity does not constitute an economic activity for VAT purposes because there is an insufficient link between any services provided and any consideration; and
there is no customer for the mining service
When exchange tokens are exchanged for goods and services, no VAT will be due on the supply of the token itself.