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Stamp Duty and Stamp Duty Reserve Tax: deep In the money options

This applies to businesses or individuals who enter into option contracts over UK securities.

Last fetched 04 May 2026 · gov.uk

Documents

Stamp Duty and Stamp Duty Reserve Tax: Deep In The Money Options Shares transferred to depositary receipt issuers or clearance services as a result of the exercise of an option – Technical Noteapplication/pdf Draft clause 57application/pdf Draft explanatory notes clause 57application/pdf Draft clause 58application/pdf Draft explanatory notes clause 58application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Tax on savings and investments

Source

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