BR Pub 19/04
Issued
30 Aug 2019
Effective 
This Ruling will apply for a period of three years beginning on 1 December 2019.

Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee

This Ruling follows on from three Public Rulings that were issued recently: BR Pub 19/01: Income tax – salary and wages paid in crypto-assets, BR Pub 19/02: Income tax – bonuses paid in crypto-assets and BR PUB 19/03: Income tax - employer issued crypto-assets provided to an employee. This Ruling considers whether the employee share scheme rules apply to some types of employer-issued crypto-assets provided to employees.