Show Less
Cryptoassets Manual
Cryptoassets Manual
The aim of this manual is to help people understand the tax implications that can arise from transactions involving cryptoassets. It is written for HMRC staff but may also assist customers and their professional advisers in understanding HMRC's interpretation of the law as it relates to cryptoassets as at the date of publication. The content of this manual derives from the positions set out in the policy papers entitled Cryptoassets: tax for individuals and Cryptoassets: tax for businesses, which were first published in December 2018 and November 2019 respectively.
Last update: 29th December 2023