https://iotfinancial.net/feed.xmlIoT Financial: new guides and pagesNew guides, tools and pages on holding bitcoin as a small company treasury, UK and US.2026-11-10T00:00:00ZIoT FinancialSite text licensed under CC BY-NC-ND 4.0. Education, not advice.https://iotfinancial.net/tools/staged-buying-history/Staged buying history2026-11-10T00:00:00ZReplay buying bitcoin in fixed amounts over a past period using Kraken weekly closes or your own file: worst drawdown, time below cost and reserve check first.https://iotfinancial.net/learn/withdrawing-bitcoin-to-a-company-wallet/Withdrawing bitcoin to the company's own wallet2026-11-10T00:00:00ZWhy a provider asks questions when a company withdraws bitcoin to its own multisig, or deposits from it: the UK Travel Rule for unhosted wallets, including the £800 threshold from 30 June 2026, the US Funds Travel Rule and FinCEN guidance, and how to show the wallet belongs to the company. Education, not advice.https://iotfinancial.net/learn/securing-company-bitcoin-accounts/Securing the accounts around company bitcoin2026-11-10T00:00:00ZHow a company secures the accounts around its bitcoin: email, exchange logins, phone numbers and SIM swaps, hardware security keys, domains and DNS. UK and US.https://iotfinancial.net/learn/scheduled-bitcoin-buying-policy-for-a-company/A scheduled buying policy for a company2026-11-10T00:00:00ZHow a company can write down a scheduled buying policy, sometimes called dollar-cost averaging: standing board authority, limits, who places and checks each purchase, withdrawals to multisig, and the tax records each purchase creates in the UK pool and US lots. No price talk. Education, not advice.https://iotfinancial.net/learn/related-party-bitcoin-transactions/Related-party bitcoin transactions2026-11-10T00:00:00ZWhen a director, shareholder, their family or another company they control is on the other side of a company bitcoin trade: UK declarations of interest, substantial property transactions, connected persons and market value; US interested director rules, related-party losses and bargain sales. Education, not advice.https://iotfinancial.net/learn/recession-and-rate-risk-for-company-bitcoin/Recession and rate risk for a company holding bitcoin2026-11-10T00:00:00ZHow a recession, rate rises or a credit squeeze can hit a company holding bitcoin: forced selling, banks, covenants, cash runway, March 2020, 2022 and FX.https://iotfinancial.net/learn/keyholder-safety-and-privacy/Keyholder safety and privacy2026-11-10T00:00:00ZKeeping company bitcoin keyholders safe: physical threats, Companies House service and home addresses, US LLC privacy, travel and duress plans.https://iotfinancial.net/learn/if-company-bitcoin-is-lost-or-stolen/If company bitcoin is lost or stolen2026-11-10T00:00:00ZWhat a company can do in the first hours and weeks if its bitcoin is lost or stolen: secure what is left, preserve evidence, report to Report Fraud or IC3, tell insurers and the accountant, and how HMRC and the IRS treat lost keys and theft. Education, not advice.https://iotfinancial.net/learn/holding-company-structures-for-bitcoin/Holding bitcoin in a group or holding company2026-11-10T00:00:00ZHolding bitcoin in a group, a holding company or a separate bitcoin subsidiary: UK close investment-holding companies, associated companies, dividends and transfers inside a group; US consolidated returns, the dividends received deduction, personal holding companies and S corporation limits. Education, not advice.https://iotfinancial.net/learn/giving-company-bitcoin-to-charity/Giving company bitcoin to charity2026-11-10T00:00:00ZHow a company can give bitcoin to charity, or sell and give cash, in the UK and US: no gain or loss on a gift to a UK charity but no Corporation Tax deduction for the bitcoin itself, the US 10 percent limit, holding period and qualified appraisal rules, and the records to keep. Education, not advice.https://iotfinancial.net/learn/funding-a-company-bitcoin-purchase/How a company funds a bitcoin purchase2026-11-10T00:00:00ZWhere the money for a company bitcoin purchase can come from: retained profits, new share capital, or a director or shareholder lending to the company. UK director's loan accounts and the s455 charge; US shareholder loans versus capital contributions; the board minute and the books. Education, not advice.https://iotfinancial.net/learn/could-bitcoin-become-a-reserve-currency/Could bitcoin become a reserve or payments currency?2026-11-10T00:00:00ZWhat a reserve currency is, what bitcoin would need to become one, what governments and central banks have done, payments and stablecoins, and what it means.https://iotfinancial.net/learn/bitcoin-yield-for-a-company/Bitcoin yield for a company2026-11-10T00:00:00ZWhat bitcoin yield is and where any return comes from, the counterparty and custody risks a company takes, board questions, and UK and US tax and accounts.https://iotfinancial.net/learn/bitcoin-halving-and-the-four-year-cycle/The bitcoin halving and the four-year cycle: what companies should know2026-11-10T00:00:00ZWhat a bitcoin halving is, what it does to miner revenue and fees, why a four-year price cycle is a weak basis for treasury decisions, and what stays the same in a company's wallets, books and tax. Education, not advice.https://iotfinancial.net/tools/policy-health-check/Bitcoin treasury policy health check2026-11-09T00:00:00ZPaste a draft company bitcoin treasury policy and see which checklist points it covers and which are missing. UK and US. Runs in your browser; nothing is uploaded.https://iotfinancial.net/tools/company-bitcoin-gain-calculator/Company bitcoin gain calculator: UK and US worked examples2026-11-09T00:00:00ZStep by step worked examples of a company's gain or loss on selling bitcoin. UK: HMRC same-day, ten-day and pooling rules. US: C corporation basis, FIFO or specific identification. Sourced and illustrative.https://iotfinancial.net/learn/who-was-satoshi-nakamoto/Who was Satoshi Nakamoto, and does their identity matter?2026-11-09T00:00:00ZDocumented Bitcoin origin history from the white paper, the 2008 announcement, software releases and open development. Facts versus unknowns, and why a company treasury does not depend on knowing who Satoshi was.https://iotfinancial.net/learn/uk-company-bitcoin-year-end-ct600/UK company year end with bitcoin: CT600, accounts and records2026-11-09T00:00:00ZUK: a company's bitcoin at the year end. Accounts under FRS 105 or FRS 102 at the reporting date, the CT600 chargeable gains boxes, pooling, losses, deadlines and the records HMRC expects, with a US parallel.https://iotfinancial.net/learn/small-company-bitcoin-disclosures-study/Small company bitcoin disclosures: what UK and US filings show2026-11-09T00:00:00ZOriginal data from Companies House accounts and SEC 10-K filings: how often smaller UK and US companies mention or hold bitcoin, how they account for it, and how this changed from 2015 to 2026. With a CSV.https://iotfinancial.net/learn/should-your-company-mine-bitcoin/Should your company mine bitcoin?2026-11-09T00:00:00ZMining is an operating activity, not a treasury reserve. UK and US: own site or hosting, power contracts, noise, pool payouts, multisig custody of rewards, records, mining income, VAT, capital allowances, depreciation and ASU 2023-08.https://iotfinancial.net/learn/self-managed-multisig-vs-exchange-traded-products/Self-managed multisig versus an exchange-traded product2026-11-09T00:00:00ZHolding bitcoin in the company's own multisig compared with holding shares in a US spot bitcoin ETF or a UK crypto ETN: what the company owns, risks, market hours, accounting and tax. No products or tickers.https://iotfinancial.net/learn/glossary/watch-only-wallet/Watch-only wallet: seeing balances without the power to spend2026-11-09T00:00:00ZA wallet that tracks addresses without the private keys, so it can show balances and history but cannot spend.https://iotfinancial.net/learn/glossary/utxo/UTXO: the coins a company actually holds2026-11-09T00:00:00ZUnspent transaction output: a spendable amount of bitcoin recorded on chain. A wallet balance is the sum of its UTXOs.https://iotfinancial.net/learn/glossary/unhosted-wallet/Unhosted wallet: what it means for a company2026-11-09T00:00:00ZAn unhosted wallet is one whose keys the owner holds itself, like a company multisig. The UK regulation 64B definition, FinCEN's view, and why providers ask.https://iotfinancial.net/learn/glossary/travel-rule/Travel Rule: why a provider asks who you are paying2026-11-09T00:00:00ZAn anti money laundering rule that requires providers to collect and pass on information about the payer and payee with a transfer of cryptoassets.https://iotfinancial.net/learn/glossary/timelock/Timelock: spending rules that wait2026-11-09T00:00:00ZA spending condition that cannot be used until a set block height, date or age of the coin is reached.https://iotfinancial.net/learn/glossary/single-signature-wallet/Single-signature wallet: why we do not recommend it for companies2026-11-09T00:00:00ZA wallet with one private key. We do not recommend it for a company treasury, because one device or person becomes a single point of failure.https://iotfinancial.net/learn/glossary/section-104-pool/Section 104 pool: how a UK company tracks the cost of its bitcoin2026-11-09T00:00:00ZFor UK Corporation Tax, bitcoin of the same type is usually treated as one pooled asset with a single pooled cost, adjusted with each purchase and disposal.https://iotfinancial.net/learn/glossary/replace-by-fee/Replace by fee: when an unconfirmed payment can change2026-11-09T00:00:00ZA way to replace an unconfirmed transaction with a version that pays a higher fee.https://iotfinancial.net/learn/glossary/recovery-phrase/Recovery phrase: the words that recreate a key2026-11-09T00:00:00ZA list of words (often 12 or 24) that encodes a wallet seed. Anyone who has it can recreate the key, so it is kept offline and never photographed or typed into a computer.https://iotfinancial.net/learn/glossary/quorum/Quorum: signing thresholds and board quorums2026-11-09T00:00:00ZIn bitcoin, the quorum is the number of keys needed to sign (the M in M of N). In company law, a quorum is the minimum number of directors needed for a valid board decision.https://iotfinancial.net/learn/glossary/qualified-appraisal/Qualified appraisal: US charitable gifts of bitcoin2026-11-09T00:00:00ZWhy a US company needs a qualified appraisal to deduct a gift of bitcoin over $5,000 under section 170(f)(11), and what IRS advice 202302012 said.https://iotfinancial.net/learn/glossary/psbt/PSBT: how a company passes a payment between signers2026-11-09T00:00:00ZPartially Signed Bitcoin Transaction: a standard file format for passing an unsigned or part-signed transaction between signers.https://iotfinancial.net/learn/glossary/proof-of-reserves/Proof of reserves: what it shows and what it does not2026-11-09T00:00:00ZA report by a custodian or exchange showing assets it controls at one point in time. It is not an audit and may not show matching liabilities.https://iotfinancial.net/learn/glossary/negligible-value-claim/Negligible value claim: lost bitcoin and UK tax2026-11-09T00:00:00ZA UK negligible value claim under TCGA 1992 section 24, how HMRC applies it to lost bitcoin keys and pools, and why theft is treated differently.https://iotfinancial.net/learn/glossary/multisig/Multisig: what it means for a company2026-11-09T00:00:00ZA multisig wallet needs M of N keys to sign a payment, for example 2 of 3. No single key can move funds on its own.https://iotfinancial.net/learn/glossary/key-register/Key register: the company record of its keys2026-11-09T00:00:00ZA company record of each key, its holder by role, its location and when it was last tested. It never contains the key or recovery words.https://iotfinancial.net/learn/glossary/impairment/Impairment: writing bitcoin down in the accounts2026-11-09T00:00:00ZA reduction in the carrying amount of an asset in the accounts, when the amount recorded is more than the company could recover from it.https://iotfinancial.net/learn/glossary/hardware-signing-device/Hardware signing device: keeping keys off ordinary computers2026-11-09T00:00:00ZA device dedicated to holding a key and signing, so the key never sits on a general-purpose computer.https://iotfinancial.net/learn/glossary/halving/Halving: the scheduled cut in new bitcoin2026-11-09T00:00:00ZThe point, every 210,000 blocks, at which the block subsidy halves. The fourth halving was at block 840,000 on 20 April 2024.