Updates: Cryptoassets Manual
2023
Cryptoassets for individuals: Capital Gains Tax: pooling
guidance updated
2022
Corrected last two paragraphs that summarise the overall tax effect for Chris
2021
Cryptoassets for individuals: Capital Gains: Transferring tokens between distributed ledgers
guidance updated
hyperlinked
Cryptoassets for businesses: Corporation Tax: contents
Page added
Cryptoassets for individuals: Capital Gains Tax: contents
page added
Cryptoassets for individuals: Income Tax: contents
new page added
Cryptoassets for businesses: contents
page added
Cryptoassets for businesses: Corporation Tax: Transferring tokens between distributed ledgers
guidance updated
Corrected number of same day tokens in CG computation (no changes to the actual sums in the computation)
Cryptoassets for individuals: valuation
guidance updated
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
Cryptoassets for individuals: Income Tax: staking
Guidance updated
Corrected errors in the dates used in the explanation. No changes made to the calculations themselves
Introduction to cryptoassets: consensus - proof of work and proof of stake
removing word 'exchange' after external feedback
Corrected calculation error in the final table