Option tax treatment depends on the instrument and event: acquiring, selling, closing, expiring or exercising an option are not interchangeable. Employment-related options and spread bets can sit outside a straightforward investment-CGT workflow.
Keep event-level records
Retain contract identifiers, open and close dates, premiums, fees, quantity, strike, expiry, exercise details, underlying shares received and GBP conversion. An exercise may affect the allowable cost and acquisition date of resulting shares.
FiscalFox scope
Some broker importers recognise supported exchange-traded option rows. Unsupported or ambiguous activity must be reviewed; the presence of an imported row is not a conclusion that CGT applies. FiscalFox does not determine employment-tax treatment or guarantee coverage of every option strategy.
When specialist review is sensible
Seek advice for employee options, assignments, complex multi-leg strategies, non-sterling exercise events or instruments whose legal nature is unclear. Use the calculator only after the transaction type and taxable event have been established.