CRYPTO40000 - Cryptoassets for businesses: contents

This section explains how HMRC will tax transactions of cryptoasset exchange tokens that involve businesses and companies (including sole traders or partnerships).

Although HMRC recognises other types of cryptoasset, see CRYPTO10100, this section deals specifically with the tax treatment of exchange tokens, for example, bitcoin.

  1. CRYPTO40050
    Which taxes apply
  2. CRYPTO40100
    Conversion to Sterling and accountancy
  3. CRYPTO40150
    Trading in exchange tokens
  4. CRYPTO40200
    Mining transactions
  5. CRYPTO40250
    Staking
  6. CRYPTO40350
    Business income paid in cryptoassets
  7. CRYPTO41000
    Corporation Tax: contents
  8. CRYPTO42000
    Income Tax: contents
  9. CRYPTO43000
    Contributions to registered pension schemes
  10. CRYPTO44000
    Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: contents
  11. CRYPTO45000
    Value Added Tax (VAT)
  12. CRYPTO46000
    Venture capital schemes and tax reliefs
  13. CRYPTO47000
    Betting and gaming
  14. CRYPTO48000
    Digital Services Tax and Cryptoasset Exchanges