CRYPTO40000 - Cryptoassets for businesses: contents

This section explains how HMRC will tax transactions of cryptoasset exchange tokens that involve businesses and companies (including sole traders or partnerships).

Although HMRC recognises other types of cryptoasset, see CRYPTO10100, this section deals specifically with the tax treatment of exchange tokens, for example, bitcoin.

1. CRYPTO40050

   Which taxes apply
2. CRYPTO40100

   Conversion to Sterling and accountancy
3. CRYPTO40150

   Trading in exchange tokens
4. CRYPTO40200

   Mining transactions
5. CRYPTO40250

   Staking
6. CRYPTO40350

   Business income paid in cryptoassets
7. CRYPTO41000

   Corporation Tax: contents
8. CRYPTO42000

   Income Tax: contents
9. CRYPTO43000

   Contributions to registered pension schemes
10. CRYPTO44000

    Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: contents
11. CRYPTO45000

    Value Added Tax (VAT)
12. CRYPTO46000

    Venture capital schemes and tax reliefs
13. CRYPTO47000

    Betting and gaming
14. CRYPTO48000

    Digital Services Tax and Cryptoasset Exchanges