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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2026 - See all updates

CG12300P - Introduction and computation: chargeable assets: options: contents

  1. CG12300
    Options: definition
  2. CG12301
    Options: put option or call option
  3. CG12310
    Options: taxation
  4. CG12311
    Options: taxation: option to enter into non-sale transaction and options to both buy and sell
  5. CG12312
    Options: grant of an option
  6. CG12313
    Options: exercise of an option: grantor of the option
  7. CG12314
    Options: exercise of an option: person exercising the option
  8. CG12315
    Options: exercise of an option: indexation allowance
  9. CG12317
    Options: exercise of an option: consequential adjustments
  10. CG12320
    Options: cash-settled options
  11. CG12321
    Options: cash-settled options: treatment of grantor
  12. CG12322
    Options: cash-settled options: treatment of person exercising the option
  13. CG12330
    Options: wasting assets: disposals
  14. CG12340
    Options: abandonment of an option
  15. CG12350
    Options: example: call option
  16. CG12351
    Options: example: put option
  17. CG12360
    Options: abandonment: assets to be used for trade purposes
  18. CG12370
    Options: only or main residence
  19. CG12380
    Options: option granted to connected person: loss on disposal
  20. CG12390
    Options: forfeited deposit of purchase money
  21. CG12395
    Options: market value rule
  22. CG12396
    Options: market value rule: Mansworth v Jelley: options exercised before 10 April 2003
  23. CG12397
    Options: market value rule: effect of TCGA92/144ZA: options exercised on or after 10 April 2003
  24. CG12398
    Options: market value rule: examples: employment-related share options
  25. CG12399
    Options: market value rule: examples: options other than employment-related share options