# NFTs earned playing games {% hint style="warning" %} There is no HMRC guidance on NFT’s or other cryptoasset rewards earned whilst gaming, so you would need to examine the specific circumstances to determine the tax treatment. {% endhint %} It is likely that such ‘in game’ earnings will be taxable as miscellaneous income, subject to income tax. The sterling value of the NFT or cryptoassets at the date of receipt will be the value of the taxable miscellaneous income. This same value is the capital gains tax acquisition cost of the NFT or tokens; to be deducted from the proceeds of a later disposal of the tokens (which is subject to capital gains tax). --- # 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/transaction-types/nfts-earned-playing-games.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.