Neil122

Hello I have read the guidance on cryptocurrency airdrops here: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto21250 It states: “Income Tax may not apply if they’re received: without doing anything in return (for example, not related to any service or other conditions) not as part of a trade or business involving cryptoasset exchange tokens or mining” My question is: if all I did to receive an airdrop was to send tokens to an address and then I was sent all of these tokens back at a later date, would this be classified as “without doing anything in return (for example, not related to any service or other conditions)”, and therefore the airdropped tokens are not taxable? I am not sure how to interpret “not related to any service or other conditions” and so I am seeking clarification. Many thanks Neil