Dear HMRC, I received cryptocurrency tokens as a gift from a non-UK resident friend during the 2021-22 tax year. The market value of the tokens at the time of receipt was £20,000. I sold the tokens in the 2024-25 tax year for £1,000. I would appreciate clarification on the following: Can the £19,000 difference between the value at receipt and the sale price be treated as a loss for Capital Gains Tax purposes and offset against other capital gains? Are there any specific documentation requirements to prove the tokens were a gift, apart from the transaction records showing the tokens entering my wallet? Thank you for your assistance.