Crypto Airdrop

Dear HMRC, I have a clarifying question regarding cryptocurrency airdrop. If a person received the tokens airdrop of project Y by holding NFT which is related to project Y, does it mean that: 1. this person should pay Income Tax for received tokens from airdrop and capital gains for selling these tokens, or NFT on the higher price? or 2. is it classified as "without doing anything in return (for example, not related to any service or other conditions)" and should pay only capital gains tax for selling tokens from airdrop or selling NFT at a higher price? Thank you so much for your help on that!

Hi,

You can see guidance here:

CRYPTO21250 - Cryptoassets for individuals: Income Tax: airdrops

Thank you.