Tax treatment of cryptoasset Exchange Traded Notes
This page sets out the tax treatment of cryptoasset Exchange Traded Notes (cETNs) from 8 October 2025, following Financial Conduct Authority rule change.
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This page clarifies the tax treatment of Cryptoasset Exchange Traded Notes (cETNs) following changes to Financial Conduct Authority (FCA) rules from 8 October 2025, which allow retail investors to access these products. The update outlines how cETNs can be held within ISAs and registered pension schemes, and explains the transitional arrangements for ISA managers.