This manual sets out HMRC’s view of the appropriate tax treatment of cryptoassets, based on the law as it stands on the date of publication.

HMRC has published guidance for people who hold cryptoassets (or cryptocurrency as they are also known), explaining what taxes they may need to pay, and what records they need to keep.

HMRC has also published further information for businesses and companies about the tax treatment of cryptoasset transactions.

The tax policy may evolve as the sector develops.