Covered Calls and Cash-Secured Puts — Tax Treatment of Popular Option Strategies
How covered calls and cash-secured puts are taxed in the UK. The three possible outcomes for each strategy and how HMRC treats the option premium.
Options Capital Gains Tax in the UK — How HMRC Taxes Calls, Puts, and Assignments
How UK Capital Gains Tax applies to stock options — including calls, puts, assignments, exercises, and expiries. Covers HMRC treatment under TCGA 1992 s.144.