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Posted Sun, 16 Jun 2024 09:22:33 GMT by Seb
I have a question about buying PUT options. If I am holding a stock ABC(with gains) and then I purchase PUT options of the same stock, does this count as a disposal of stock ABC and therefore trigger CGT or will it trigger CGT by the time the options expire?
Posted Thu, 20 Jun 2024 07:34:49 GMT by HMRC Admin 20 Response
Hi,
The date of disposal for CGT purposes is the date on which a contract becomes unconditional.  
Please have a look at the guidance at Capital Gains Manual CG12301 - Options: put option or call option onwards.
Thank you.

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