{"id":1680,"date":"2021-06-18T03:26:41","date_gmt":"2021-06-18T03:26:41","guid":{"rendered":"http:\/\/www.levallondescigales.fr\/?p=1680"},"modified":"2023-04-10T13:27:07","modified_gmt":"2023-04-10T13:27:07","slug":"cryptocurrency-tax-advice-and-cryptoasset-tax","status":"publish","type":"post","link":"https:\/\/www.levallondescigales.fr\/en\/cryptocurrency-tax-advice-and-cryptoasset-tax","title":{"rendered":"Cryptocurrency Tax advice and Cryptoasset Tax Advice"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Calculate the Fair Market Value (FMV) of your crypto income<\/a><\/li>\n<li><a href=\"#toc-1\">Is the Government planning to overhaul the CGT rules?<\/a><\/li>\n<li><a href=\"#toc-2\">Hard and Soft Forks and Crypto Tax UK Treatment<\/a><\/li>\n<li><a href=\"#toc-3\">How much crypto tax you need to pay as Income Tax<\/a><\/li>\n<li><a href=\"#toc-4\">Ttoke Crypto Exchange Scam: Avoid This Fake Bitcoin Trading Platform<\/a><\/li>\n<li><a href=\"#toc-5\">How to invest in startups: is it a good investment?<\/a><\/li>\n<\/ul>\n<\/div>\n<p>All of them are great professionals, very good at what they do and they have always gone over and beyond to help me understand and support my needs.  WIS accountancy helped me in setting up the Ltd company and managing the accounts for the same. They have been very professional and cost effective as well. They are very prompt in dealing with any queries and open in communication. I would definitely recommend for any newbies like me in the contracting world. Lindujan Sundararjan helped me immediately to solve pending issues that were not well-managed by a top consultancy firm.<\/p>\n<div style=\"display: flex;justify-content: center;\">\n<blockquote class=\"twitter-tweet\">\n<p lang=\"en\" dir=\"ltr\">How does Tax Work With Cryptocurrency in the UK?<\/p>\n<p>Do YOU need to pay tax on your <a href=\"https:\/\/twitter.com\/hashtag\/Bitcoin?src=hash&amp;ref_src=twsrc%5Etfw\">#Bitcoin<\/a>? Not sure how HMRC operates? This blog uncovers everything you need to know about tax &amp; cryptocurrency<a href=\"https:\/\/t.co\/R7e73l8yh0\">https:\/\/t.co\/R7e73l8yh0<\/a><\/p>\n<p>&mdash; Chris \ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc77\udb40\udc6c\udb40\udc73\udb40\udc7f (@rulesnorulers) <a href=\"https:\/\/twitter.com\/rulesnorulers\/status\/1493538764311998471?ref_src=twsrc%5Etfw\">February 15, 2022<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/div>\n<p>A \u2018day-trader\u2019 is probably the most obvious example \u2013 someone who actively buys and sells crypto assets to create short-term profit. Any rewards or fees received in exchange for mining activity will also be added to your taxable income. Knowing the tax-free maximums that are available to you is a good way to determine your crypto disposal strategy and hence, actively optimise your taxable position. If you are claiming means-tested benefits, such as tax credits or universal credit, you will need to consider how your cryptoasset activity is treated for these benefits separately. The treatment may differ from the treatment for tax purposes. In case of any doubt, we recommend you seek professional advice.<\/p>\n<h2 id=\"toc-0\">Calculate the Fair Market Value (FMV) of your crypto income<\/h2>\n<p>There are online platforms and software which offer to do these calculations for you. However, if you use one of these platforms or software to generate a tax report then you remain responsible for taking reasonable care over your tax affairs. HMRC\u2019s guidance in this area is evolving and there is no guarantee that the report generated will be in line with HMRC\u2019s latest position. If you are disposing of cryptoassets then, other than in exceptional circumstances, HMRC would normally consider that you are making capital disposals rather than earning income from a trade. You can buy cryptoassets using \u2018normal\u2019 currency and then later sell them (or otherwise \u2018dispose of\u2019 them, such as using them to buy things) at a gain or profit.<\/p>\n<p>We have a powerful online system and fully-trained accountants to relieve you of stressing about those numbers. Yes, but unfortunately the UK isn\u2019t one of them \u2013 though it does offer decent tax-free allowances for Income Tax and Capital Gains Tax. This is still seen <a href=\"https:\/\/xcritical.com\/blog\/how-to-avoid-crypto-taxes-uk\/\">how to avoid crypto taxes uk<\/a> as income in the eyes of HMRC, even though your employer is using a form of non-cash payment. Save money, and get your accounts done fast for as little as \u00a324.50 per month. Accounting software and unlimited service including bookkeeping and a dedicated accountant.<\/p>\n<h2 id=\"toc-1\">Is the Government planning to overhaul the CGT rules?<\/h2>\n<p>Will crypto invested in a pension fund bring welcome tax relief? In the UK, it\u2019s a possibility \u2013 although it\u2019s not a straightforward process and something to check with your financial advisor. GOV.UK has guidance on the tax consequences of selling or receiving cryptoassets.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"308px\" alt=\"how to not pay tax on cryptocurrency uk\"\/><\/p>\n<p>To work out the gain, Felix needs to convert each US dollar amount into pounds sterling on the relevant date. You can use a website like exchangerates.org.uk to find out the rates on a given day. HMRC do not consider cryptoassets to be currency or money, or that buying or selling cryptoassets is gambling. This means <a href=\"https:\/\/xcritical.com\/\">https:\/\/xcritical.com\/<\/a> that, in HMRC&rsquo;s view, profits or gains from buying and selling cryptoassets are taxable. WIS Accountants have been looking after my company&rsquo;s accounts for the last 4 years and i have always been pleased with their excellent and prompt service. Their team is highly professional and knowledgeable and hard working.<\/p>\n<h2 id=\"toc-2\">Hard and Soft Forks and Crypto Tax UK Treatment<\/h2>\n<p>You will have to report tax on your Self Assessment tax return or your company tax return. At WIS Accountancy, we are specialist cryptocurrency accountants, please  contact us today and we can help you. Where an individual is trading, they may be able to reduce Income Tax liability through offsetting losses from their trade against future profits or other income.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/xcritical.com\/wp-content\/uploads\/2021\/04\/a21a4a3a-7d0c-4d64-bc19-ba4422a5d2dc.jpg\" width=\"307px\" alt=\"how to not pay tax on cryptocurrency uk\"\/><\/p>\n<p>I have been a client of WIS for a little over 18 months since my previous accountant closed their practice and I transferred to WIS after having a great meeting in person with Wijay. Since that time these guys have been brilliant, patient and ever so helpful in equal measures. I\u2019m from the corporate world but I\u2019m not a corporate guy. I started my career in business, working in accounting for Morgan Stanley and HSBC.<\/p>","protected":false},"excerpt":{"rendered":"<p>Content Calculate the Fair Market Value (FMV) of your crypto income Is the Government planning to overhaul the CGT rules? Hard and Soft Forks and Crypto Tax UK Treatment How much crypto tax you need to pay as Income Tax Ttoke Crypto Exchange Scam: Avoid This Fake Bitcoin Trading Platform How to invest in startups: [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"_links":{"self":[{"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/posts\/1680"}],"collection":[{"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/comments?post=1680"}],"version-history":[{"count":1,"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/posts\/1680\/revisions"}],"predecessor-version":[{"id":1681,"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/posts\/1680\/revisions\/1681"}],"wp:attachment":[{"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/media?parent=1680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/categories?post=1680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.levallondescigales.fr\/en\/wp-json\/wp\/v2\/tags?post=1680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}