Collection

Cryptoassets

Find out about tax when you buy, sell or receive cryptoassets, also called cryptocurrency, such as bitcoin.

• From: HM Revenue & Customs
• Published: 19 December 2018
• Last updated: 3 February 2025 — See all updates

Guidance for individuals

Use this guidance if you buy, sell or receive cryptoassets.

• Check if you need to pay tax when you sell cryptoassets
  • 13 January 2025
  • Guidance
• Check if you need to pay tax when you receive cryptoassets
  • 19 December 2018
  • Guidance
• Tell HMRC about unpaid tax on cryptoassets
  • 15 January 2024
  • Guidance

Guidance for employers

Use this guidance if you pay employees using cryptoassets.

• Paying employees in shares, commodities or other non-cash pay
  • 19 December 2018
  • Guidance

Technical guidance

Use this manual for in-depth guidance on the taxation of cryptoassets.

• Cryptoassets Manual
  • 10 February 2025

Published 19 December 2018
Last updated 3 February 2025 + show all updates

1. 3 February 2025

   Removed link to 'Cryptoassets Taskforce: final report' and added link to 'Cryptoassets manual' and 'Tell HMRC about unpaid tax on cryptoassets'

2. 19 December 2018

   First published.