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Contents

Official guidance
Cryptoassets Manual

CRYPTO44000 · Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax

  • CRYPTO44050 · Stamp Duty and Stamp Duty Reserve Tax
  • CRYPTO44100 · Transfer of exchange tokens
  • CRYPTO44150 · Exchange tokens given as consideration
  • CRYPTO44200 · Stamp Duty Land Tax
  • CRYPTO44250 · Transfer of exchange tokens
  • CRYPTO44300 · Exchange tokens given as consideration
  1. Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: contents
  2. Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: transfer of exchange tokens

CRYPTO44250 | Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: transfer of exchange tokens

From HM Revenue & Customs · Cryptoassets Manual

HMRC does not consider transfers of exchange tokens to be land transactions. This means that SDLT will not be payable on such transfers.

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