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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
10 May 2024 - See all updates
  1. Back to contents
  2. STSM110000

STSM112000 - Derivatives: introduction to options: contents

  1. STSM112010
    What is an option?
  2. STSM112020
    Premium
  3. STSM112030
    Specified date
  4. STSM112040
    Contract size
  5. STSM112050
    Exercise
  6. STSM112060
    Cash settlement
  7. STSM112070
    Call and put options
  8. STSM112080
    Traded options
  9. STSM112090
    Traditional options
  10. STSM112100
    Over the counter options
  11. STSM112110
    Trading, settlement and delivery of options
  12. STSM112120
    Intermediary relief
  13. STSM112130
    Hedging an option
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