Collection
Cryptoassets
Find out about tax when you buy, sell or receive cryptoassets (also called 'cryptocurrency') such as bitcoin.
Guidance for individuals
Use this guidance if you buy, sell or receive cryptoassets.
Guidance for employers
Use this guidance if you pay employees using cryptoassets.
Guidance for service providers
Use this guidance if you provide cryptoasset services in the UK.
Technical guidance
Use this manual for in-depth guidance on the taxation of cryptoassets.
Updates to this page
Published 19 December 2018
Last updated 14 May 2025
show all updates
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Added links to new guidance for cryptoasset service providers about reporting requirements, and for individuals about the information they'll need to provide.
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Removed link to 'Cryptoassets Taskforce: final report' and added link to 'Cryptoassets manual' and 'Tell HMRC about unpaid tax on cryptoassets'
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First published.