Ethereum Staking via Exchanges (HMRC Tax)

Does anyone know how ethereum staking is treated from a tax viewpoint when done via an exchange.

As I understand it, the likes of Coinbase will give you another token (cbETH) for staked coins.

I’m wondering if because of this, these tokens are then classed as a disposal from a HMRC viewpoint given that one class of token exchanges for another, potentially therefore triggering a gain/loss event.