How to identify, secure, value and distribute cryptoassets, NFTs, domains and online balances under current property, IHT and CGT rules.
This guide is part of ProbateHelp's Estate Assets guide cluster. Estimated reading time: 9 min.
Yes. HMRC says cryptoassets are property for IHT. Its February 2026 Trusts and Estates Newsletter says to confirm cryptoassets on IHT400 at box 76 and add details in the additional-information section.
No. It confirms that something can be an object of personal property rights even if it is neither a thing in possession nor a thing in action. It does not reveal a private key, override a platform contract or prove who owns a token.
Do not invent a zero value or omit the asset. Record the evidence, custody type and attempted search, then obtain specialist technical and valuation advice. Inaccessibility can affect what a buyer would pay, but the tax treatment is fact-sensitive.
Death is not itself a CGT disposal. Personal representatives are generally treated as acquiring the asset at market value at death. A later sale by the estate can produce a gain or loss measured from that value.
Potentially, once title, entitlement, security and tax have been resolved. Record the wallet addresses, date, quantity, sterling value, transaction identifier and beneficiary receipt. Do not use an exchange or wallet you cannot lawfully control.
It depends on the contract and the right involved. Cash balances, domains, royalties and transferable points may have value. A personal content licence or non-transferable reward may end on death. Check the provider terms instead of treating all digital content alike.