CG12100 - Introduction and computation: chargeable assets: Intangible assets: Cryptoassets

The tax treatment of cryptoassets has been brought together into the HMRC cryptoassets manual. The capital gains tax treatment of cryptoassets for individuals and other non-corporates can be found at CRYPTO22000. The corporation tax on chargeable gains treatment for corporates can be found at CRYPTO41000, specifically at CRYPTO41200 onwards.