UK government adopts a “no gain, no loss” model for DeFi, deferring capital‑gain tax until users withdraw or sell assets, aligning tax events with real economic outcomes.
- Deposits into lending protocols or liquidity pools no longer trigger tax.
- Tax is calculated only when tokens are withdrawn and ultimately sold, with gains/losses based on the difference between received and deposited amounts.
- Crypto borrowing is treated similarly; only the net difference between borrowed and repaid tokens is taxable.
- Overall crypto tax regime remains unchanged, and enforcement is tightening with increased “nudge letters” and upcoming reporting frameworks.
## ПРАКТИЧЕСКИЕ ВЫВОДЫ
- Пользователи DeFi могут уменьшить налоговую нагрузку, отсрочив расчёт до продажи.
- Вести учёт только при выводе и продаже, использовать специализированное ПО для отслеживания транзакций.
- Ожидается рост контроля и возможные штрафы за недоотчетность, важно соблюдать правила.
