Policy paper setting out HMRC's view on how individuals who have cryptoassets (or cryptocurrency) are taxed. It explains what cryptoassets are, which taxes apply with detailed discussion of income tax and capital gains tax, cryptoassets received as earnings, and record keeping.
Useful links on capital gains tax
Handpicked resources from around the web providing guidance, commentary and updates on CGT in the UK.
Looking for ICAEW guidance on capital gains tax? Find the latest updates and expert analysis at our CGT hub.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Helpsheets providing advice on how to report capital gains when filing Self Assessment tax returns. These cover information about reliefs, shares, business assets, trusts, debt, and other specific topics.
List of shares or securities formerly quoted on the London Stock Exchange which have been declared of Negligible Value for share and asset valuation.
Guidance, forms and manuals relating to Shares and Assets Valuation (SAV) , including detailed information on how valuations are made for CGT and tax purposes of assets such as unquoted shares.
Comprehensive hub pointing to guides on CGT covering property, personal possessions, shares and investments, business, divorce and separation, and how to pay CGT.
An overview giving information and guidance on types of trusts, how trusts are treated for income tax, CGT and inheritance tax purposes, tax for trust beneficiaries, and the tax reponsibilities of trustees.
Annually updated helpsheet explaining the relief available on the disposal of a private residence. Sections cover who qualifies, CGT for non-residents, Letting Relief, calculating partial relief, residence for a dependent relative, and disposal of a settled property by trustees.
HMRC internal manual providing guidance on private residence relief, including definitions, computation, and division of residence on separation or divorce.
HMRC internal manual on CGT applicable to properties that are subject to annual tax on enveloped dwellings, including guidance on computing ATED-related related gains and losses.
HMRC internal manual providing detailed guidance on disposals, calculation of relief, share exchanges, trading companies and groups.
Annually updated helpsheets to help claimants decide if they are entitled to Entrepreneurs’ Relief.
Official guidance aimed at claimants on Entrepreneurs' Relief for Capital Gains Tax covering eligibility, working out tax and how to claim.
Report on research to understand businesses' awareness and experience of Capital Gains Tax and Entrepreneurs’ Relief to explore whether it incentivises investment or divestment business activities. Researchers surveyed individuals who had claimed the relief, those who had paid the full rate of CGT, and those who had done neither.
Bulletin describing a tax avoidance scheme that exploits Entrepreneurs' Relief. It describes how the scheme works and why it should not be used.
Report on qualitative research to explore the impact of Entrepreneurs’ Relief and Business Asset Rollover Relief, particularly in relation to business behaviours.