• Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
Claritax News
  • Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
Claritax News

Investment management exemption – cryptoassets

13 Dec 2022

HMRC have published the outcome of their consultation on “the expansion of the Investment Management Exemption (IME) to include transactions in cryptoassets”.

The intention is to make the change through regulations before the end of this year. The change will “have effect in relation to transactions entered into during the 2022 to 2023 tax year for non-corporate entities, and accounting periods current on 31 December 2022 for corporate entities”.

https://www.gov.uk/government/consultations/expanding-the-investment-transactions-list-for-the-investment-management-exemption-and-other-fund-tax-regimes/outcome/expanding-the-investment-transactions-list-for-the-investment-management-exemption-and-other-fund-tax-regimes-summary-of-responses#next-steps

Related content from Claritax Books

In Cryptocurrency and Other Digital Assets – Tax Law and Practice, by Andy Wood, the author explores how established principles of UK taxation (e.g. trading or investment, the nature of income, the location of assets, tax reliefs) are properly applied to the fast-moving crypto world.

Cryptocurrency 2nd

Latest articles (all topics)

  • Budget 2026 – CIOT summarises media speculation
  • CWG2: further guide to PAYE and National Insurance contributions – HMRC update guidance
  • Appellant failed to consult with HMRC before seeking extension of time – application refused – Future Fuels No. 1
  • EIS – insufficient evidence presented to prove company continued to meet trading requirement – My Club Web Services Ltd 
Read more

Weekly email alerts

Sign up here for this free service.

wide banner

Recent Posts

  • Budget 2026 – CIOT summarises media speculation
  • CWG2: further guide to PAYE and National Insurance contributions – HMRC update guidance
  • Appellant failed to consult with HMRC before seeking extension of time – application refused – Future Fuels No. 1
  • EIS – insufficient evidence presented to prove company continued to meet trading requirement – My Club Web Services Ltd 
  • Agent Update – issue 148

Recent Comments

No comments to show.

©2026 All Rights Reserved

Terms & Conditions | Privacy

Copy