Chapter CRYPTO21250
| Published date | 30 March 2021 |
| Record Number | CRYPTO21250 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
An airdrop is where someone receives an allocation of tokens, for example as part of a marketing or advertising campaign in which people are selected to receive them. Other examples of airdrops may involve tokens being provided automatically due to other tokens being held or where an individual has registered to become eligible to take part in the airdrop.
The airdropped tokens, typically, have their own infrastructure (which may include a smart contract, blockchain or other form of distributed ledger technology) that operates independently of the infrastructure for an existing cryptoasset.
Income Tax will not always apply to airdropped tokens received in a personal capacity. Income Tax may not apply if they’re received:
- without doing anything in return (for example, not related to any service or other conditions)
- ...
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