C6.114 Cryptoassets—charge to tax for individuals when not trading
Cryptoassets (which might also be referred to as 'tokens' or 'cryptocurrency') are cryptographically secured digital representations of value or contractual rights1.
This article lists the tax treatment that might apply to individuals who receive cryptoassets other than the course of a trade in cryptoassets. To decide whether the individual is trading, see C6.105.
For the definition of
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