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  1. Home
HMRC internal manual

International Exchange of Information Manual

From:
HM Revenue & Customs
Published
25 April 2016
Updated:
4 November 2025 - See all updates
  1. Back to contents
  2. IEIM800000

IEIM8000100 - What is a Reporting Cryptoasset Service Provider?

  1. IEIM8000110
    Introduction
  2. IEIM8000120
    Individual or Entity, as a business
  3. IEIM8000130
    Effectuating exchange transactions
  4. IEIM8000140
    Acting as an intermediary or counterparty
  5. IEIM8000150
    Making available a trading platform
  6. IEIM8000160
    Assessing Control or Significant Influence in a manner consistent with FATF Guidance

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