C6.120 Expatriate issues when dealing with cryptoassets
Cryptoassets (which might also be referred to as 'tokens' or 'cryptocurrency') are cryptographically secured digital representations of value or contractual rights1.
This article summarises the extent to which an expatriate individual (eg one who is UK non-resident or UK non-domiciled) is subject to UK tax on transactions involving cryptoassets. For a summary of the UK tax treatment of various cryptoasset transactions, see C6.105.
For the definition of cryptoassets and cryptoasset transactions, see C6.103–C6.104. For a glossary of key terms associated with cryptoassets, see C6.102.
Scope of UK taxation for individuals
The scope of UK taxation is in the first instance
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