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Home / Simons-Taxes /Capital gains tax /Part C6 Cryptoassets /Division C6.1 Cryptoassets /Stamp taxes when transacting with cryptoassets / C6.130 Stamp taxes when transacting with cryptoassets

C6.130 Stamp taxes when transacting with cryptoassets

Capital gains tax

C6.130 Stamp taxes when transacting 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 discusses the location (situs) of cryptoassets for penalty purposes. 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.

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D6.503 International movement of capital—reportable transactions and events

C2.1020 Employment-related securities options and capital gains

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'