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CRYPTO40000 | Cryptoassets for businesses: contents

From HM Revenue & Customs · Cryptoassets Manual

This section explains how HMRC will tax transactions of cryptoasset exchange tokens that involve businesses and companies (including sole traders or partnerships).

Although HMRC recognises other types of cryptoasset, see CRYPTO10100, this section deals specifically with the tax treatment of exchange tokens, for example, bitcoin.

Contents15 entries

  1. CRYPTO40050Cryptoassets for businesses: which taxes apply
  2. CRYPTO40100Cryptoassets for businesses: conversion to Sterling and accountancy
  3. CRYPTO40150Cryptoassets for businesses: trading in exchange tokens
  4. CRYPTO40200Cryptoassets for businesses: mining transactions
  5. CRYPTO40250Cryptoassets for businesses: staking
  6. CRYPTO40350Cryptoassets for businesses: business income paid in cryptoassets
  7. CRYPTO41000Cryptoassets for businesses: Corporation Tax: contents
  8. CRYPTO42000Cryptoassets for businesses: Income Tax: contents
  9. CRYPTO43000Cryptoassets for businesses: contributions to registered pension schemes
  10. CRYPTO44000Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: contents
  11. CRYPTO45000Cryptoassets for businesses: Value Added Tax (VAT)
  12. CRYPTO46000Cryptoassets for businesses: venture capital schemes and tax reliefs
  13. CRYPTO47000Cryptoassets for businesses: betting and gaming
  14. CRYPTO48000Cryptoassets for businesses: Digital Services Tax and Cryptoasset Exchanges
  15. CRYPTO49000Cryptoassets for businesses: The Cryptoasset Reporting Framework