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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. CRYPTO20000

CRYPTO22000 - Cryptoassets for individuals: Capital Gains Tax: contents

  1. CRYPTO22050
    What is an asset
  2. CRYPTO22100
    What is a disposal
  3. CRYPTO22110
    Transferring tokens between distributed ledgers
  4. CRYPTO22150
    Allowable expenses
  5. CRYPTO22200
    Pooling
  6. CRYPTO22250
    Pooling examples: contents
  7. CRYPTO22280
    Fees satisfied in tokens
  8. CRYPTO22300
    Blockchain forks
  9. CRYPTO22350
    Airdrops
  10. CRYPTO22400
    Losing private keys
  11. CRYPTO22450
    Being defrauded
  12. CRYPTO22500
    S24 and negligible value
  13. CRYPTO22550
    Currency
  14. CRYPTO22600
    Determining the location of exchange tokens
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