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  1. Home
HMRC internal manual

Cryptoassets Manual

From:
HM Revenue & Customs
Published
30 March 2021
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. CRYPTO60000
  3. CRYPTO61000

CRYPTO61600 - Decentralised Finance: Lending and staking: Chargeable Gains: contents

  1. CRYPTO61610
    Chargeable Gains: DeFi Lending and repos
  2. CRYPTO61620
    Chargeable Gains: Making a DeFi loan
  3. CRYPTO61630
    Chargeable Gains: Borrowing
  4. CRYPTO61640
    Chargeable Gains: Collateral
  5. CRYPTO61650
    Chargeable Gains: Satisfaction of a DeFi loan and withdrawal of a stake
  6. CRYPTO61670
    Chargeable Gains: Examples: contents
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