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Updates: Cryptoassets Manual

2023

21 August 2023 published amendments

2 May 2023 published amendments

2021

28 September 2021 published amendments

Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 4 - interaction of same day rule with section 104 pool

Corrected number of same day tokens in CG computation (no changes to the actual sums in the computation)

2 August 2021 published amendments

20 May 2021 published amendments

Cryptoassets for individuals: Capital Gains Tax: contents

Added CRYPTO22280 into the contents table

Cryptoassets for individuals: Capital Gains Tax: what is an asset

Added missing hyperlink to guidance on how to pay tax on disposals of cryptoassets

10 May 2021 published amendments

Cryptoassets for individuals: Income Tax: staking

Guidance update

Guidance updated

27 April 2021 published amendments

Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 3 - application of the 30 day rule

Corrected errors in the dates used in the explanation. No changes made to the calculations themselves

8 April 2021 published amendments

Introduction to cryptoassets: consensus - proof of work and proof of stake

removing word 'exchange' after external feedback