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United Kingdom guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 200 of 231 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for United Kingdom
DocumentIssuerDateArchived copyLive sourceCitation key
Non-cash pay: shares, commodities and other assets you provide to your employeesHM Revenue & Customs2018-12-19PDF, 202 KB, mirrorOpen
Tax-free allowances on property and trading incomeHM Revenue & Customs, via gov.uk2019-05-08PDF, 238 KB, mirrorOpenHMRC TRADING ALLOWANCE
Tell HMRC about unpaid tax on cryptoassetsHM Revenue & Customs, via gov.uk2024-01-15PDF, 220 KB, mirrorOpenHMRC CRYPTO DISCLOSURE
Check if you can claim the 4-year foreign income and gains regimeHM Revenue & Customs, via gov.uk2025-04-06PDF, 187 KB, mirrorOpenHMRC FIG
Check if you need to pay tax when you receive cryptoassetsHM Revenue & Customs, via gov.uk2025-04-28PDF, 192 KB, mirrorOpenHMRC CRYPTO RECEIVE
Check if you need to pay tax when you sell cryptoassetsHM Revenue & Customs, via gov.uk2025-05-29PDF, 218 KB, mirrorOpenHMRC CRYPTO SELL
Domestic reporting of UK resident cryptoasset users under the Cryptoasset Reporting FrameworkHM Revenue & Customs, via gov.uk2025-11-26PDF, 211 KB, mirrorOpenHMRC CARF DOMESTIC
CRYPTO10000 Introduction to cryptoassets: contentsHM Revenue & Customs2025-11-28PDF, 134 KB, mirrorOpen
CRYPTO100000 Compliance: contentsHM Revenue & Customs2025-11-28PDF, 121 KB, mirrorOpenHMRC CRYPTO100000
CRYPTO100100 Compliance: risksHM Revenue & Customs2025-11-28PDF, 100 KB, mirrorOpen
CRYPTO100150 Compliance: indicators of cyptoasset usageHM Revenue & Customs2025-11-28PDF, 104 KB, mirrorOpen
CRYPTO100200 Compliance: cryptoassets in investigationHM Revenue & Customs2025-11-28PDF, 104 KB, mirrorOpen
CRYPTO100250 Compliance: questions to askHM Revenue & Customs2025-11-28PDF, 104 KB, mirrorOpen
CRYPTO100300 Compliance: information powersHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO100350 Compliance: regulation and anti-money launderingHM Revenue & Customs2025-11-28PDF, 116 KB, mirrorOpen
CRYPTO100400 Compliance: mixers and tumblersHM Revenue & Customs2025-11-28PDF, 104 KB, mirrorOpen
CRYPTO100500 Compliance: case referralsHM Revenue & Customs2025-11-28PDF, 100 KB, mirrorOpen
CRYPTO10100 Introduction to cryptoassets: what are cryptoassetsHM Revenue & Customs2025-11-28PDF, 133 KB, mirrorOpenHMRC CRYPTO10100
CRYPTO10150 Introduction to cryptoassets: derivatives over cryptoassetsHM Revenue & Customs2025-11-28PDF, 121 KB, mirrorOpen
CRYPTO10200 Introduction to cryptoassets: Distributed Ledger TechnologyHM Revenue & Customs2025-11-28PDF, 108 KB, mirrorOpen
CRYPTO10250 Introduction to cryptoassets: exchanges and exchange feesHM Revenue & Customs2025-11-28PDF, 131 KB, mirrorOpen
CRYPTO10300 Introduction to cryptoassets: consensus - proof of work and proof of stakeHM Revenue & Customs2025-11-28PDF, 139 KB, mirrorOpen
CRYPTO10350 Introduction to cryptoassets: public and private keysHM Revenue & Customs2025-11-28PDF, 111 KB, mirrorOpen
CRYPTO10375 Introduction to cryptoassets: walletsHM Revenue & Customs2025-11-28PDF, 115 KB, mirrorOpen
CRYPTO10400 Introduction to cryptoassets: record keepingHM Revenue & Customs2025-11-28PDF, 133 KB, mirrorOpen
CRYPTO10410 Introduction to cryptoassets: Cryptoasset Reporting FrameworkHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO10450 Introduction to cryptoassets: why HMRC does not consider buying and selling cryptoassets to be gamblingHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO20000 Cryptoassets for individuals: contentsHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpen
CRYPTO20050 Cryptoassets for individuals: which taxes applyHM Revenue & Customs2025-11-28PDF, 127 KB, mirrorOpenHMRC CRYPTO20050
CRYPTO20250 Cryptoassets for individuals: what is tradingHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpenHMRC CRYPTO20250
CRYPTO21000 Cryptoassets for individuals: Income Tax: contentsHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO21100 Cryptoassets for individuals: Income Tax: earnings from employment, readily convertible assetsHM Revenue & Customs2025-11-28PDF, 133 KB, mirrorOpenHMRC CRYPTO21100
CRYPTO21150 Cryptoassets for individuals: Income Tax: mining transactionsHM Revenue & Customs2025-11-28PDF, 125 KB, mirrorOpenHMRC CRYPTO21150
CRYPTO21200 Cryptoassets for individuals: Income Tax: stakingHM Revenue & Customs2025-11-28PDF, 125 KB, mirrorOpenHMRC CRYPTO21200
CRYPTO21250 Cryptoassets for individuals: Income Tax: airdropsHM Revenue & Customs2025-11-28PDF, 113 KB, mirrorOpenHMRC CRYPTO21250
CRYPTO21300 Cryptoassets for individuals: Income Tax lossesHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpenHMRC CRYPTO21300
CRYPTO22000 Cryptoassets for individuals: Capital Gains Tax: contentsHM Revenue & Customs2025-11-28PDF, 132 KB, mirrorOpen
CRYPTO22050 Cryptoassets for individuals: Capital Gains Tax: what is an assetHM Revenue & Customs2025-11-28PDF, 122 KB, mirrorOpenHMRC CRYPTO22050
CRYPTO22100 Cryptoassets for individuals: Capital Gains Tax: what is a disposalHM Revenue & Customs2025-11-28PDF, 129 KB, mirrorOpenHMRC CRYPTO22100
CRYPTO22110 Cryptoassets for individuals: Capital Gains Tax: transferring tokens between distributed ledgersHM Revenue & Customs2025-11-28PDF, 127 KB, mirrorOpenHMRC CRYPTO22110
CRYPTO22150 Cryptoassets for individuals: Capital Gains Tax: allowable costsHM Revenue & Customs2025-11-28PDF, 151 KB, mirrorOpenHMRC CRYPTO22150
CRYPTO22200 Cryptoassets for individuals: Capital Gains Tax: poolingHM Revenue & Customs2025-11-28PDF, 144 KB, mirrorOpenHMRC CRYPTO22200
CRYPTO22250 Cryptoassets for individuals: Capital Gains Tax: pooling examples: contentsHM Revenue & Customs2025-11-28PDF, 126 KB, mirrorOpenHMRC CRYPTO22250
CRYPTO22251 Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 1 - basic section 104 pool disposalHM Revenue & Customs2025-11-28PDF, 126 KB, mirrorOpen
CRYPTO22252 Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 2 - application of the same day ruleHM Revenue & Customs2025-11-28PDF, 125 KB, mirrorOpen
CRYPTO22253 Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 3 - application of the 30 day ruleHM Revenue & Customs2025-11-28PDF, 133 KB, mirrorOpen
CRYPTO22254 Cryptoassets for individuals: Capital Gains Tax: pooling examples: example 4 - interaction of same day rule with section 104 poolHM Revenue & Customs2025-11-28PDF, 128 KB, mirrorOpen
CRYPTO22255 Cryptoassets for individuals: Capital Gains Tax: pooling: example 5: interaction of the 30 day rule with the section 104 poolHM Revenue & Customs2025-11-28PDF, 125 KB, mirrorOpenHMRC CRYPTO22255
CRYPTO22256 Cryptoassets for individuals: Capital Gains Tax: pooling: example 6: interaction of the same day rule, the 30 day rule and the section 104 poolHM Revenue & Customs2025-11-28PDF, 142 KB, mirrorOpenHMRC CRYPTO22256
CRYPTO22257 Cryptoassets for individuals: Capital Gains Tax: pooling: example 7: disposal of tokens to acquire different tokensHM Revenue & Customs2025-11-28PDF, 168 KB, mirrorOpenHMRC CRYPTO22257
CRYPTO22280 Cryptoassets for individuals: Capital Gains Tax: fees satisfied in tokensHM Revenue & Customs2025-11-28PDF, 146 KB, mirrorOpenHMRC CRYPTO22280
CRYPTO22300 Cryptoassets for individuals: Capital Gains Tax: blockchain forksHM Revenue & Customs2025-11-28PDF, 115 KB, mirrorOpenHMRC CRYPTO22300
CRYPTO22350 Cryptoassets for individuals: Capital Gains Tax: airdropsHM Revenue & Customs2025-11-28PDF, 108 KB, mirrorOpenHMRC CRYPTO22350
CRYPTO22400 Cryptoassets for individuals: Capital Gains Tax: losing private keysHM Revenue & Customs2025-11-28PDF, 122 KB, mirrorOpenHMRC CRYPTO22400
CRYPTO22450 Cryptoassets for individuals: Capital Gains Tax: being defraudedHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpenHMRC CRYPTO22450
CRYPTO22500 Cryptoassets for individuals: Capital Gains Tax: s24 and negligible valueHM Revenue & Customs2025-11-28PDF, 128 KB, mirrorOpenHMRC CRYPTO22500
CRYPTO22550 Cryptoassets for individuals: Capital Gains Tax: currencyHM Revenue & Customs2025-11-28PDF, 118 KB, mirrorOpenHMRC CRYPTO22550
CRYPTO22600 Cryptoassets for individuals: Capital Gains Tax: determining the location of exchange tokensHM Revenue & Customs2025-11-28PDF, 143 KB, mirrorOpenHMRC CRYPTO22600
CRYPTO23000 Cryptoassets for individuals: valuationHM Revenue & Customs2025-11-28PDF, 108 KB, mirrorOpenHMRC CRYPTO23000
CRYPTO24000 Cryptoassets for individuals: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land TaxHM Revenue & Customs2025-11-28PDF, 144 KB, mirrorOpenHMRC CRYPTO24000
CRYPTO25000 Cryptoassets for individuals: Inheritance TaxHM Revenue & Customs2025-11-28PDF, 121 KB, mirrorOpenHMRC CRYPTO25000
CRYPTO26000 Cryptoassets for individuals: pension contributionsHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO40000 Cryptoassets for businesses: contentsHM Revenue & Customs2025-11-28PDF, 140 KB, mirrorOpenHMRC CRYPTO40000
CRYPTO40050 Cryptoassets for businesses: which taxes applyHM Revenue & Customs2025-11-28PDF, 117 KB, mirrorOpen
CRYPTO40100 Cryptoassets for businesses: conversion to sterling and accountancyHM Revenue & Customs2025-11-28PDF, 131 KB, mirrorOpenHMRC CRYPTO40100
CRYPTO40150 Cryptoassets for businesses: trading in exchange tokensHM Revenue & Customs2025-11-28PDF, 128 KB, mirrorOpen
CRYPTO40200 Cryptoassets for businesses: mining transactionsHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpen
CRYPTO40250 Cryptoassets for businesses: stakingHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpen
CRYPTO40350 Cryptoassets for businesses: business income paid in cryptoassetsHM Revenue & Customs2025-11-28PDF, 107 KB, mirrorOpen
CRYPTO41000 Cryptoassets for businesses: Corporation Tax: contentsHM Revenue & Customs2025-11-28PDF, 132 KB, mirrorOpen
CRYPTO41050 Cryptoassets for businesses: Corporation Tax: introductionHM Revenue & Customs2025-11-28PDF, 129 KB, mirrorOpen
CRYPTO41100 Cryptoassets for businesses: Corporation Tax: loan relationshipsHM Revenue & Customs2025-11-28PDF, 133 KB, mirrorOpen
CRYPTO41150 Cryptoassets for businesses: Corporation Tax: intangible fixed assetsHM Revenue & Customs2025-11-28PDF, 125 KB, mirrorOpen
CRYPTO41200 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains – introductionHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO41250 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - what constitutes a disposalHM Revenue & Customs2025-11-28PDF, 131 KB, mirrorOpen
CRYPTO41260 Cryptoassets for businesses: Corporation Tax: Transferring tokens between distributed ledgersHM Revenue & Customs2025-11-28PDF, 128 KB, mirrorOpen
CRYPTO41300 Cryptoassets for businesses: Corporation Tax: allowable costsHM Revenue & Customs2025-11-28PDF, 152 KB, mirrorOpen
CRYPTO41350 Cryptoassets for businesses: Corporation Tax: Corporation Tax on Chargeable Gains - poolingHM Revenue & Customs2025-11-28PDF, 154 KB, mirrorOpen
CRYPTO41400 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - capital lossesHM Revenue & Customs2025-11-28PDF, 107 KB, mirrorOpen
CRYPTO41450 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - S24 and negligible valueHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpen
CRYPTO41500 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - losing private keysHM Revenue & Customs2025-11-28PDF, 120 KB, mirrorOpen
CRYPTO41550 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - being defraudedHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO41600 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - blockchain forksHM Revenue & Customs2025-11-28PDF, 115 KB, mirrorOpen
CRYPTO41650 Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains - airdropsHM Revenue & Customs2025-11-28PDF, 107 KB, mirrorOpen
CRYPTO42000 Cryptoassets for businesses: Income Tax: contentsHM Revenue & Customs2025-11-28PDF, 121 KB, mirrorOpen
CRYPTO42050 Cryptoassets for businesses: Income Tax: paying employees in cryptoassetsHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO42100 Cryptoassets for businesses: Income Tax: exchange tokens provided in the form of Readily Convertible Assets (RCAs)HM Revenue & Customs2025-11-28PDF, 126 KB, mirrorOpen
CRYPTO42200 Cryptoassets for businesses: Income Tax: National Insurance contributionsHM Revenue & Customs2025-11-28PDF, 107 KB, mirrorOpen
CRYPTO42250 Cryptoassets for businesses: Income Tax: exchange tokens which are not readily convertible assetsHM Revenue & Customs2025-11-28PDF, 120 KB, mirrorOpen
CRYPTO42300 Cryptoassets for businesses: Income Tax: employment income provided through third partiesHM Revenue & Customs2025-11-28PDF, 122 KB, mirrorOpen
CRYPTO43000 Cryptoassets for businesses: contributions to registered pension schemesHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO44000 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: contentsHM Revenue & Customs2025-11-28PDF, 122 KB, mirrorOpen
CRYPTO44050 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: Stamp Duty and Stamp Duty Reserve TaxHM Revenue & Customs2025-11-28PDF, 116 KB, mirrorOpen
CRYPTO44100 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: transfer of exchange tokensHM Revenue & Customs2025-11-28PDF, 109 KB, mirrorOpen
CRYPTO44150 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: exchange tokens given as considerationHM Revenue & Customs2025-11-28PDF, 113 KB, mirrorOpen
CRYPTO44200 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: Stamp Duty Land TaxHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpen
CRYPTO44250 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: transfer of exchange tokensHM Revenue & Customs2025-11-28PDF, 107 KB, mirrorOpen
CRYPTO44300 Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: exchange tokens given as considerationHM Revenue & Customs2025-11-28PDF, 108 KB, mirrorOpen
CRYPTO45000 Cryptoassets for businesses: Value Added Tax (VAT)HM Revenue & Customs2025-11-28PDF, 137 KB, mirrorOpenHMRC CRYPTO45000
CRYPTO46000 Cryptoassets for businesses: venture capital schemes and tax reliefsHM Revenue & Customs2025-11-28PDF, 158 KB, mirrorOpen
CRYPTO47000 Cryptoassets for businesses: betting and gamingHM Revenue & Customs2025-11-28PDF, 116 KB, mirrorOpenHMRC CRYPTO47000
CRYPTO48000 Cryptoassets for businesses: Digital Services Tax and Cryptoasset ExchangesHM Revenue & Customs2025-11-28PDF, 135 KB, mirrorOpen
CRYPTO49000 Cryptoassets for businesses: the Cryptoasset Reporting FrameworkHM Revenue & Customs2025-11-28PDF, 129 KB, mirrorOpenHMRC CRYPTO49000
CRYPTO60000 Decentralised Finance: contentsHM Revenue & Customs2025-11-28PDF, 113 KB, mirrorOpen
CRYPTO61000 Decentralised Finance: lending and staking: contentsHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpenHMRC CRYPTO61000
CRYPTO61110 Decentralised Finance: Lending and staking: IntroductionHM Revenue & Customs2025-11-28PDF, 132 KB, mirrorOpen
CRYPTO61120 Decentralised Finance: Lending and staking: Meaning of ‘loan’ and ‘staking’HM Revenue & Customs2025-11-28PDF, 122 KB, mirrorOpen
CRYPTO61130 Decentralised Finance: lending and staking: making a DeFi loanHM Revenue & Customs2025-11-28PDF, 145 KB, mirrorOpenHMRC CRYPTO61130
CRYPTO61200 Decentralised Finance: Lending and staking: Income tax: contentsHM Revenue & Customs2025-11-28PDF, 121 KB, mirrorOpen
CRYPTO61210 Decentralised Finance: Lending and staking: Income tax: Making a DeFi loanHM Revenue & Customs2025-11-28PDF, 100 KB, mirrorOpen
CRYPTO61211 Decentralised Finance: Lending and staking: Income tax: Making a DeFi loan: IntroductionHM Revenue & Customs2025-11-28PDF, 136 KB, mirrorOpen
CRYPTO61212 Decentralised Finance: Lending and staking: Income tax: Making a DeFi loan: Taxing ProvisionsHM Revenue & Customs2025-11-28PDF, 138 KB, mirrorOpen
CRYPTO61213 Decentralised Finance: lending and staking: Income Tax: making a DeFi loan: amount chargeable to Income TaxHM Revenue & Customs2025-11-28PDF, 127 KB, mirrorOpenHMRC CRYPTO61213
CRYPTO61214 Decentralised Finance: lending and staking: Income Tax: making a DeFi loan: nature of the returnHM Revenue & Customs2025-11-28PDF, 144 KB, mirrorOpenHMRC CRYPTO61214
CRYPTO61400 Decentralised Finance: Lending and staking: Corporation Tax: contentsHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO61411 Decentralised Finance: Lending and staking: Corporation Tax: Making a DeFi loan: IntroductionHM Revenue & Customs2025-11-28PDF, 133 KB, mirrorOpen
CRYPTO61412 Decentralised Finance: Lending and staking: Corporation Tax: Making a DeFi loan: Taxing ProvisionsHM Revenue & Customs2025-11-28PDF, 139 KB, mirrorOpen
CRYPTO61413 Decentralised Finance: Lending and staking: Corporation Tax: Making a DeFi loan: Amount Chargeable to Corporation TaxHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO61414 Decentralised Finance: Lending and staking: Corporation Tax: Making a DeFi loan: Nature of the returnHM Revenue & Customs2025-11-28PDF, 120 KB, mirrorOpen
CRYPTO61600 Decentralised Finance: lending and staking: Chargeable Gains: contentsHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpenHMRC CRYPTO61600
CRYPTO61610 Decentralised Finance: Lending and staking: Chargeable Gains: DeFi Lending and reposHM Revenue & Customs2025-11-28PDF, 125 KB, mirrorOpen
CRYPTO61620 Decentralised Finance: lending and staking: Chargeable Gains: making a DeFi loanHM Revenue & Customs2025-11-28PDF, 157 KB, mirrorOpenHMRC CRYPTO61620
CRYPTO61630 Decentralised Finance: Lending and staking: Chargeable Gains: BorrowingHM Revenue & Customs2025-11-28PDF, 123 KB, mirrorOpen
CRYPTO61640 Decentralised Finance: Lending and staking: Chargeable Gains: CollateralHM Revenue & Customs2025-11-28PDF, 131 KB, mirrorOpen
CRYPTO61650 Decentralised Finance: lending and staking: Chargeable Gains: satisfaction of a DeFi loan and withdrawal of a stakeHM Revenue & Customs2025-11-28PDF, 158 KB, mirrorOpenHMRC CRYPTO61650
CRYPTO61670 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: contentsHM Revenue & Customs2025-11-28PDF, 131 KB, mirrorOpen
CRYPTO61671 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 1: loan of tokensHM Revenue & Customs2025-11-28PDF, 115 KB, mirrorOpen
CRYPTO61672 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 2: loan of tokens with a return on the loanHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO61673 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 3: loan of tokens where the quantity of tokens is unascertainableHM Revenue & Customs2025-11-28PDF, 119 KB, mirrorOpen
CRYPTO61674 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 4: loan of tokens to a platform in exchange for liquidity tokensHM Revenue & Customs2025-11-28PDF, 148 KB, mirrorOpen
CRYPTO61675 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 5: disposal when a borrower’s collateral is liquidatedHM Revenue & Customs2025-11-28PDF, 124 KB, mirrorOpen
CRYPTO61676 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 6: borrower satisfies the loanHM Revenue & Customs2025-11-28PDF, 122 KB, mirrorOpen
CRYPTO61677 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 7: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens increasedHM Revenue & Customs2025-11-28PDF, 142 KB, mirrorOpen
CRYPTO61678 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 decreasedHM Revenue & Customs2025-11-28PDF, 143 KB, mirrorOpen
CRYPTO61679 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 9: lender’s loan of an unascertainable quantity of tokens is satisfiedHM Revenue & Customs2025-11-28PDF, 145 KB, mirrorOpen
CRYPTO61680 Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 10: exchange of liquidity provider tokens for tokensHM Revenue & Customs2025-11-28PDF, 175 KB, mirrorOpen
Cryptoassets Manual (index)HM Revenue & Customs2025-11-28PDF, 121 KB, mirrorOpenHMRC CRYPTO MANUAL
HMRC interest rates for late and early paymentsHM Revenue & Customs, via gov.uk2025-12-23PDF, 657 KB, mirrorOpenHMRC INTEREST RATES
Check if you'll need to report cryptoasset data to HMRCHM Revenue & Customs2026-01-01PDF, 204 KB, mirrorOpen
Collecting cryptoasset user and transaction dataHM Revenue & Customs2026-01-01PDF, 196 KB, mirrorOpen
Information you will need to give to UK cryptoasset service providersHM Revenue & Customs, via gov.uk2026-01-01PDF, 182 KB, mirrorOpenHMRC CARF USER INFO
Check if you are eligible for Making Tax Digital for Income TaxHM Revenue & Customs, via gov.uk2026-03-26PDF, 195 KB, mirrorOpenHMRC MTD
Income Tax rates and allowances for current and previous tax yearsHM Revenue & Customs, via gov.uk2026-04-06PDF, 266 KB, mirrorOpenHMRC IT RATES
Capital Gains Tax rates and annual tax-free allowancesHM Revenue & Customs, via gov.uk2026-04-13PDF, 246 KB, mirrorOpenHMRC CGT RATES TABLE
Reporting cryptoasset user and transaction dataHM Revenue & Customs2026-06-03PDF, 180 KB, mirrorOpen
IEIM800001 Cryptoasset Reporting FrameworkHM Revenue & Customs2026-07-31PDF, 124 KB, mirrorOpen
IEIM8000020 BackgroundHM Revenue & Customs2026-07-31PDF, 117 KB, mirrorOpen
IEIM8000030 Cryptoasset Reporting Framework – IntroductionHM Revenue & Customs2026-07-31PDF, 151 KB, mirrorOpen
IEIM8000040 Background to the Cryptoasset Reporting FrameworkHM Revenue & Customs2026-07-31PDF, 112 KB, mirrorOpen
IEIM8000050 CommencementHM Revenue & Customs2026-07-31PDF, 108 KB, mirrorOpen
IEIM8000060 Legislation, Guidance & the RulesHM Revenue & Customs2026-07-31PDF, 127 KB, mirrorOpen
IEIM8000100 What is a Reporting Cryptoasset Service Provider?HM Revenue & Customs2026-07-31PDF, 124 KB, mirrorOpen
IEIM8000110 IntroductionHM Revenue & Customs2026-07-31PDF, 126 KB, mirrorOpen
IEIM8000120 Individual or Entity, as a businessHM Revenue & Customs2026-07-31PDF, 118 KB, mirrorOpen
IEIM8000130 Effectuating exchange transactionsHM Revenue & Customs2026-07-31PDF, 120 KB, mirrorOpen
IEIM8000140 Acting as an intermediary or counterpartyHM Revenue & Customs2026-07-31PDF, 121 KB, mirrorOpen
IEIM8000150 Making available a trading platformHM Revenue & Customs2026-07-31PDF, 134 KB, mirrorOpen
IEIM8000160 Assessing Control or Significant Influence in a manner consistent with Financial Action Task Force (FATF) GuidanceHM Revenue & Customs2026-07-31PDF, 134 KB, mirrorOpen
IEIM8000200 What is a Relevant Cryptoasset?HM Revenue & Customs2026-07-31PDF, 128 KB, mirrorOpen
IEIM8000210 IntroductionHM Revenue & Customs2026-07-31PDF, 123 KB, mirrorOpen
IEIM8000220 Cryptoasset reporting framework: what is a relevant cryptoasset?: is it a cryptoasset for CARF purposes?HM Revenue & Customs2026-07-31PDF, 147 KB, mirrorOpen
IEIM8000230 Examples of cryptoassets for CARF PurposesHM Revenue & Customs2026-07-31PDF, 133 KB, mirrorOpen
IEIM8000240 Is it a Relevant Cryptoasset?HM Revenue & Customs2026-07-31PDF, 111 KB, mirrorOpen
IEIM8000250 Central Bank Digital CurrenciesHM Revenue & Customs2026-07-31PDF, 106 KB, mirrorOpen
IEIM8000260 Specified Electronic Money ProductsHM Revenue & Customs2026-07-31PDF, 139 KB, mirrorOpen
IEIM8000270 Payment or Investment Purpose TestHM Revenue & Customs2026-07-31PDF, 111 KB, mirrorOpen
IEIM8000280 International Exchange of Information Manual: Cryptoasset Reporting Framework: non-fungible tokensHM Revenue & Customs2026-07-31PDF, 115 KB, mirrorOpenHMRC IEIM8000280
IEIM8000290 Closed-loop assetsHM Revenue & Customs2026-07-31PDF, 111 KB, mirrorOpen
IEIM8000295 Interaction with the Common Reporting Standard (CRS)HM Revenue & Customs2026-07-31PDF, 110 KB, mirrorOpen
IEIM8000300 Nexus rulesHM Revenue & Customs2026-07-31PDF, 121 KB, mirrorOpen
IEIM8000310 IntroductionHM Revenue & Customs2026-07-31PDF, 124 KB, mirrorOpen
IEIM8000320 The nexus rulesHM Revenue & Customs2026-07-31PDF, 140 KB, mirrorOpen
IEIM8000330 Preventing duplicative reportingHM Revenue & Customs2026-07-31PDF, 113 KB, mirrorOpen
IEIM8000340 Equal Nexus CriteriaHM Revenue & Customs2026-07-31PDF, 117 KB, mirrorOpen
IEIM8000350 Dual nexus and UK reportingHM Revenue & Customs2026-07-31PDF, 112 KB, mirrorOpen
IEIM8000360 BranchesHM Revenue & Customs2026-07-31PDF, 146 KB, mirrorOpen
IEIM8000400 Due Diligence guidanceHM Revenue & Customs2026-07-31PDF, 128 KB, mirrorOpen
IEIM8000410 IntroductionHM Revenue & Customs2026-07-31PDF, 120 KB, mirrorOpen
IEIM8000420 Who is required to undertake due diligence and reporting obligationsHM Revenue & Customs2026-07-31PDF, 120 KB, mirrorOpen
IEIM8000430 The requirement to collect a self-certificateHM Revenue & Customs2026-07-31PDF, 112 KB, mirrorOpen
IEIM8000435 Identifying reportable users and reportable personsHM Revenue & Customs2026-07-31PDF, 146 KB, mirrorOpen
IEIM8000440 Required Content in self-certificatesHM Revenue & Customs2026-07-31PDF, 127 KB, mirrorOpen
IEIM8000445 Tax Identification Number (TIN)HM Revenue & Customs2026-07-31PDF, 130 KB, mirrorOpen
IEIM8000450 Validation of self-certificatesHM Revenue & Customs2026-07-31PDF, 115 KB, mirrorOpen
IEIM8000460 Change of circumstancesHM Revenue & Customs2026-07-31PDF, 118 KB, mirrorOpen
IEIM8000470 Self-certificates – time limitsHM Revenue & Customs2026-07-31PDF, 110 KB, mirrorOpen
IEIM8000475 Valid self-certificate not obtainedHM Revenue & Customs2026-07-31PDF, 113 KB, mirrorOpen
IEIM8000480 Notification to reportable users and reportable personsHM Revenue & Customs2026-07-31PDF, 123 KB, mirrorOpen
IEIM8000500 Reporting RequirementsHM Revenue & Customs2026-07-31PDF, 133 KB, mirrorOpen
IEIM8000510 IntroductionHM Revenue & Customs2026-07-31PDF, 124 KB, mirrorOpen
IEIM8000515 The types of information to be reported to HMRCHM Revenue & Customs2026-07-31PDF, 135 KB, mirrorOpen
IEIM8000520 Relevant transactionHM Revenue & Customs2026-07-31PDF, 112 KB, mirrorOpen
IEIM8000530 Acquisition and disposals of relevant cryptoassets against fiat currenciesHM Revenue & Customs2026-07-31PDF, 112 KB, mirrorOpen
IEIM8000540 Acquisitions and disposals of relevant cryptoassets against other relevant cryptoassetsHM Revenue & Customs2026-07-31PDF, 115 KB, mirrorOpen
IEIM8000550 Exchange typesHM Revenue & Customs2026-07-31PDF, 109 KB, mirrorOpen
IEIM8000555 Wrapping and liquid stakingHM Revenue & Customs2026-07-31PDF, 121 KB, mirrorOpen
IEIM8000560 Reportable retail payment transactionsHM Revenue & Customs2026-07-31PDF, 116 KB, mirrorOpen
IEIM8000565 Transfers other than reportable retail payment transactionsHM Revenue & Customs2026-07-31PDF, 123 KB, mirrorOpen
IEIM8000570 Transfers to the reportable userHM Revenue & Customs2026-07-31PDF, 114 KB, mirrorOpen
IEIM8000575 Transfers by the reportable userHM Revenue & Customs2026-07-31PDF, 112 KB, mirrorOpen