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    1. Home
    HMRC internal manual

    Cryptoassets Manual

    From:
    HM Revenue & Customs
    Published
    30 March 2021
    Updated:
    6 May 2025 - See all updates
    1. Back to contents
    2. CRYPTO60000
    3. CRYPTO61000
    4. CRYPTO61600

    CRYPTO61670 - Decentralised Finance: Lending and staking: Chargeable Gains: Examples: contents

    1. CRYPTO61671
      Examples: Example 1: loan of tokens
    2. CRYPTO61672
      Example 2: loan of tokens with a return on the loan
    3. CRYPTO61673
      Example 3: loan of tokens where the quantity of tokens is unascertainable
    4. CRYPTO61674
      Example 4: loan of tokens to a platform in exchange for liquidity tokens
    5. CRYPTO61675
      Example 5: disposal when a borrower鈥檚 collateral is liquidated
    6. CRYPTO61676
      Example 6: borrower satisfies the loan
    7. CRYPTO61677
      Example 7: lender鈥檚 loan of an ascertainable quantity of tokens is satisfied, the value of the tokens increased
    8. CRYPTO61678
      Example 8: lender鈥檚 loan of an ascertainable quantity of tokens is satisfied, the value of the tokens decreased
    9. CRYPTO61679
      Example 9: lender鈥檚 loan of an unascertainable quantity of tokens is satisfied
    10. CRYPTO61680
      Example 10: exchange of liquidity provider tokens for tokens
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