Crypto airdrop - income tax or capital gains tax

Hi I have received a few airdrops from various crypto currency projects. I actively used the project in hopes of getting an airdrop but the airdrops were always hinted and never confirmed until received. Its not really clear on hmrc website whether this falls under income tax or capital gains tax. I had to use their services but was not 100% sure that they would airdrop. So in this scenario does this count as income tax? The price was also high at initial distribution but due to network being clogged with bots, it was impossible to sell therefore what value would I need to declare? And if it does fall under income tax and I sell, I need to pay capital gains tax as well? But if the time I received is higher than when I sold, would this count as a loss? Many thanks

Hi,

please refer to guidance at:  

Cryptoassets Manual

Thank you.