SolvedIEIM8000580 | Collateral
From HM Revenue & Customs · International Exchange of Information Manual
If cryptoassets are transferred as collateral or as part of a loan, and not as compensation for acquiring other cryptoassets these are transfers, not exchange transactions. The transfer types to be used in the XML schema are as follows:
The borrowing and return of cryptoassets as a loan would be reported as a “Crypto Loan”;
The deposit and return of collateral would be reported as “Collateral”; and
Any additional compensation paid to the lender would be reported as “Other”.