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Home / Simons-Taxes /Capital gains tax /Part C6 Cryptoassets /Division C6.1 Cryptoassets /Business taxation when NOT trading in cryptoassets / C6.135 Business taxation when there is no trade in cryptoassets

C6.135 Business taxation when there is no trade in cryptoassets

Capital gains tax

C6.135 Business taxation when there is no trade in cryptoassets

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 businesses who receive cryptoassets other than the course of a trade in cryptoassets. To decide whether the business is trading, see

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.323 APR and successions

D1.8101 Groups of companies

B5.301 Intellectual property—overview

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

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