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Research and analysis

Research with Cryptoasset Investors and Industry Participants

Qualitative research with cryptoasset investors and industry participants.

From:
HM Revenue & Customs
Published
21 May 2026

Documents

Qualitative research with Cryptoasset investors and industry participants: enhancing HMRC’s insight into to the cryptoassets industry and investors’ interactions with the tax system

Ref: HMRC Research Report: 859

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Details

HM Revenue and Customs (HMRC) commissioned Ipsos to undertake research into cryptoasset investors and industry participants to provide HMRC with additional insights into the cryptoasset industry. The aims of the research were to: 

  • understand taxpayers’ use, attitudes and behaviours towards cryptoassets, including how market conditions impact those attitudes and behaviours 

  • understand levels of awareness, understanding and attitudes towards cryptoasset related tax obligations 

  • provide insight into the operation and business models of cryptoasset service providers, with respect to understanding the complexity and challenges faced by those providers. 

The research consisted of 53 interviews, conducted by Ipsos. Interviews were conducted between October 2024 and January 2025 with individual cryptoasset investors and cryptoasset service providers. 

The views in this report are the authors’ own and do not necessarily reflect those of HMRC.

Updates to this page

Published 21 May 2026

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