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Contents

Official guidance
Capital Gains Manual

CG55400P · Shares and securities: quoted options to subscribe for shares, traded and financial options

  • CG55400 · Quoted options to subscribe for shares, traded and financial options: introduction
  • CG55402 · Quoted options to subscribe for shares, traded and financial options: income or CG
  • CG55415 · Quoted options to subscribe for shares, traded and financial options: losses
  • CG55416 · Quoted options to subscribe for shares, traded and financial options: not wasting assets
  • CG55431 · Quoted options to subscribe for shares: definition
  • CG55433 · Quoted options to subscribe for shares: acquisition cost: detachable warrants
  • CG55445 · Quoted options to subscribe for shares: position of purchaser
  • CG55455 · Quoted options to subscribe for shares: treatment of company: grant of option
  • CG55456 · Quoted options to subscribe for shares: treatment of company: detachable warrants
  • CG55458 · Quoted options to subscribe for shares: position of company if warrants are exercised
  • CG55465 · Quoted options to subscribe for shares: issue of warrants by person other than co: overseas bank
  • CG55477 · Quoted options to subscribe for shares: bonus issue of share warrants
  • CG55485 · Quoted options to subscribe for shares: issue with share reorganisation
  • CG55490 · Quoted options to subscribe for shares: issue with share reorganisation: example
  • CG55512 · Traded options: definition
  • CG55513 · Traded options: LIFFE
  • CG55514 · Traded options: LIFFE: standard form
  • CG55518 · Traded options: LIFFE: standard form: American style and European style contracts
  • CG55520 · Traded options: LIFFE: standard form: premium paid
  • CG55523 · Traded options: LIFFE: Grant of option: premium received
  • CG55525 · Traded options: LIFFE: purchaser of option: closing sales
  • CG55526 · Traded options: LIFFE: purchaser of option: exercise of option
  • CG55528 · Traded options: LIFFE: writer of option: closing out
  • CG55535 · Traded options: tax treatment: a series
  • CG55536 · Traded options: tax treatment: summary
  • CG55545 · Traded options: tax treatment: grantor of option: option closed out
  • CG55566 · Financial options: definition
  • CG55570 · Financial options: min-max contracts
  • CG55571 · Financial options: over-the-counter options
  • CG55580 · Financial options: Stock exchange traditional options
  • CG55582 · Financial options: Stock exchange traditional options: traded options
  • CG55590 · Financial options: tax treatment of grantor
  • CG55600 · Financial options: tax treatment of grantee
  1. Shares and securities: quoted options to subscribe for shares, traded and financial options: contents
  2. Financial options: over-the-counter options

CG55571 | Financial options: over-the-counter options

From HM Revenue & Customs · Capital Gains Manual

The commercial term for many of the options which fall within the definition of financial option is `over-the-counter’ or OTC option. These are options which are created by banks and other financial institutions to meet the specific requirements of their individual clients. There is no market in these options.

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