Updates: Cryptoassets Manual

2023

21 August 2023

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

guidance updated

2 May 2023

Cryptoassets for individuals: Capital Gains Tax: pooling

guidance updated

2022

3 November 2022

Decentralised Finance: Lending and staking: Income tax: Making a DeFi loan

Page deleted

22 February 2022

Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 8: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens decreased

Corrected last two paragraphs that summarise the overall tax effect for Chris

2 February 2022

Decentralised Finance: Lending and staking: Income tax: Making a DeFi loan: Nature of the return

Corrected wording

Decentralised Finance: contents

republished

2021

22 November 2021

Cryptoassets for individuals: Capital Gains: Transferring tokens between distributed ledgers

guidance updated

Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - what constitutes a disposal

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

17 November 2021

Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 7 - disposal of tokens to acquire different tokens (‘crypto-to-crypto' exchange)

Spelling error corrected

28 September 2021

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

Cryptoassets for individuals: valuation

guidance updated

20 May 2021

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

Cryptoassets for individuals: Income Tax: staking

Guidance updated

27 April 2021

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

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

removing word 'exchange' after external feedback

6 April 2021

Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 5 - interaction of 30 day rule with section 104 pool

Corrected calculation error in the final table