# UK Tax Guide

## UK Tax Guide

- [A Technical Guide to Cryptocurrency Tax for UK Individuals](https://docs.recap.io/uk-tax-guide-for-individuals/a-technical-guide-to-cryptocurrency-tax-for-uk-individuals.md): An Introduction to Cryptoassets & Recap
- [What are Cryptoassets?](https://docs.recap.io/uk-tax-guide-for-individuals/a-technical-guide-to-cryptocurrency-tax-for-uk-individuals/what-are-cryptoassets.md)
- [Who are Recap?](https://docs.recap.io/uk-tax-guide-for-individuals/a-technical-guide-to-cryptocurrency-tax-for-uk-individuals/who-are-recap.md)
- [Do I Need to Pay Tax on my Cryptoassets?](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/do-i-need-to-pay-tax-on-my-cryptoassets.md)
- [Which Taxes Apply?](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply.md)
- [Capital Gains Tax (CGT)](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/capital-gains-tax-cgt.md)
- [Income tax](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/income-tax.md)
- [VAT](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/vat.md)
- [Inheritance tax](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/inheritance-tax.md)
- [Stamp Duty](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/which-taxes-apply/stamp-duty.md)
- [How Much Tax Will I Pay?](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/how-much-tax-will-i-pay.md)
- [New HMRC DeFi Guidance](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance.md): Overview of HMRC Guidance on DeFi Lending & Staking published 2 February 2022.
- [Overview of HMRC guidance](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/overview-of-hmrc-guidance.md)
- [Is the Reward Income or Capital?](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/is-the-reward-income-or-capital.md)
- [Is Beneficial Ownership (BO) transferred?](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/is-beneficial-ownership-bo-transferred.md)
- [Consider the Tax Treatment](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment.md): Consider the tax treatment of the yield generating activity
- [Staker/Lender/Collateral Provider](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider.md)
- [Income Rewards](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.md): Where INCOME REWARDS are received for locking tokens up
- [BO transferred](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): Tax position for lender/staker receiving INCOME REWARDS
- [At Point of Entry](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/at-point-of-entry.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [At Point of Exit](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/at-point-of-exit.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [On Liquidation](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/on-liquidation.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [On Receipt of Income Reward](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/on-receipt-of-income-reward.md): Tax position for lender/staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [Example 1A](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/example-1a.md): Tax position for staker where INCOME REWARDS received and there is a transfer of beneficial ownership
- [Example 2A](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/example-2a.md): With transfer of beneficial ownership upon adding collateral, an income reward and liquidation
- [BO not transferred](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.md): Tax position for lender/staker receiving INCOME REWARDS
- [At Point of Entry](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-entry.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [At Point of Exit](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): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [On Liquidation](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/on-liquidation.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [On Receipt of Income Reward](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/on-receipt-of-income-reward.md): Tax position for lender/staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [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.md): Tax position for staker where INCOME REWARDS received and there is NO transfer of beneficial ownership
- [Example 2B](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-2b.md): No transfer of beneficial ownership upon adding collateral, an income reward and liquidation
- [Capital Rewards](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards.md): Where CAPITAL REWARDS are received for locking tokens up
- [BO transferred](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred.md): Tax position for lender/staker receiving CAPITAL REWARDS
- [At Point of Entry](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/at-point-of-entry.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [At Point of Exit](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/at-point-of-exit.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [On Liquidation](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/on-liquidation.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [On Receipt of Capital Reward](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/on-receipt-of-capital-reward.md): Tax position for lender/staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [Example 1C](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/example-1c.md): Tax position for staker where CAPITAL REWARDS received and there is a transfer of beneficial ownership
- [Example 2C](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-transferred/example-2c.md): With transfer of beneficial ownership upon adding collateral, a capital reward and liquidation
- [BO not transferred](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred.md): Tax position for lender/staker receiving CAPITAL REWARDS
- [At Point of Entry](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/at-point-of-entry.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [At Point of Exit](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/at-point-of-exit.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [On Liquidation](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/on-liquidation.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [On Receipt of Capital Reward](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/on-receipt-of-capital-reward.md): Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [Example 1D](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/example-1d.md): Tax position for staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership
- [Example 2D](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/staker-lender-collateral-provider/capital-rewards/bo-not-transferred/example-2d.md): No transfer of beneficial ownership upon adding collateral, a capital reward and liquidation
- [Borrower](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/new-hmrc-defi-guidance/consider-the-tax-treatment/borrower.md)
- [Investor or Trader?](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader.md)
- [Badges of Trade Limitations](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader/badges-of-trade-limitations.md)
- [HMRC Approach](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader/hmrc-approach.md)
- [Court Cases involving Financial Traders](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/investor-or-trader/court-cases-involving-financial-traders.md)
- [Capital Gains Tax](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax.md)
- [Calculating the Capital Gains Position](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/calculating-the-capital-gains-position.md)
- [Disposal proceeds](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/disposal-proceeds.md)
- [Disposals to Connected Parties](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/disposals-to-connected-parties.md)
- [Allowable costs for CGT](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/allowable-costs-for-cgt.md)
- [Exchange fees](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/allowable-costs-for-cgt/exchange-fees.md)
- [Forks - affect on allowable costs](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/allowable-costs-for-cgt/forks-affect-on-allowable-costs.md): How do forks affect allowable costs?
- [Capital Loss Claims](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/capital-gains-tax/capital-loss-claims.md)
- [Income Tax](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax.md)
- [Financial trading income](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax/financial-trading-income.md)
- [Miscellaneous Income](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax/miscellaneous-income.md)
- [Employment income](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/income-tax/employment-income.md)
- [Fair Market Valuation](https://docs.recap.io/uk-tax-guide-for-individuals/cryptocurrency-tax/fair-market-valuation.md)
- [Selling Crypto for Fiat](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/selling-crypto-for-fiat.md)
- [Trading Crypto to Crypto](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/trading-crypto-to-crypto.md)
- [Purchases using Crypto](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/purchases-using-crypto.md)
- [Gifts](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/gifts.md)
- [Spouse Transfers](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/spouse-transfers.md)
- [Gifts to Charity, CASCs & Bodies for a National Purpose](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/gifts-to-charity-cascs-and-bodies-for-a-national-purpose.md)
- [Airdrops](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/airdrops.md)
- [Staking](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/staking.md)
- [Transfers](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/transfers.md)
- [Forks](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/forks.md)
- [Mining](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/mining.md)
- [Employment income](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/employment-income.md)
- [UK Employer](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/employment-income/uk-employer.md)
- [Overseas employer](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/employment-income/overseas-employer.md)
- [National Minimum Wage (NMW)](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/employment-income/national-minimum-wage-nmw.md)
- [Lost & Stolen Crypto](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/lost-and-stolen-crypto.md)
- [Gambling](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/gambling.md)
- [Liquidity Pools](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/liquidity-pools.md)
- [Example - Liquidity pool](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/liquidity-pools/example-liquidity-pool.md): Where there is no transfer of beneficial ownership when the tokens are added to the pool
- [Token Upgrades/Swaps](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/token-upgrades-swaps.md)
- [Cryptoasset derivatives (CFDs, Futures and Margin Trading)](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/cryptoasset-derivatives-cfds-futures-and-margin-trading.md)
- [Crypto Loans](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/crypto-loans.md)
- [REPOS](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/repos.md): Agreements for sale and re-purchase of securities
- [Reflections Rewards](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/reflections-rewards.md)
- [Referral Income](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/referral-income.md)
- [Cashback](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/cashback.md)
- [NFTs (Non Fungible Tokens)](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/nfts-non-fungible-tokens.md)
- [NFTs earned playing games](https://docs.recap.io/uk-tax-guide-for-individuals/transaction-types/nfts-earned-playing-games.md)
- [Record Keeping](https://docs.recap.io/uk-tax-guide-for-individuals/record-keeping.md)
- [Filing Your Self-Assessment](https://docs.recap.io/uk-tax-guide-for-individuals/filing-your-self-assessment.md)
- [How to Register for Self-Assessment](https://docs.recap.io/uk-tax-guide-for-individuals/filing-your-self-assessment/how-to-register-for-self-assessment.md)
- [How to Fill In the Tax Return](https://docs.recap.io/uk-tax-guide-for-individuals/filing-your-self-assessment/how-to-fill-in-the-tax-return.md)
- [Submitting the Tax Return and Paying the Tax](https://docs.recap.io/uk-tax-guide-for-individuals/filing-your-self-assessment/submitting-the-tax-return-and-paying-the-tax.md)