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  1. Home
HMRC internal manual

Cryptoassets Manual

From:
HM Revenue & Customs
Published
30 March 2021
Updated:
21 August 2023 - See all updates
  1. Back to contents
  2. CRYPTO40000

CRYPTO42000 - Cryptoassets for businesses: Income Tax: contents

  1. CRYPTO42050
    Paying employees in cryptoassets
  2. CRYPTO42100
    Exchange tokens provided in the form of Readily Convertible Assets (RCAs)
  3. CRYPTO42200
    National Insurance contributions
  4. CRYPTO42250
    Exchange tokens which are not readily convertible assets
  5. CRYPTO42300
    Employment income provided through third parties
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