Policy paper

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.

From:
HM Revenue & Customs
Published
9 December 2015

Documents

Stamp Duty and Stamp Duty Reserve Tax: Deep In The Money Options

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Details

This legislation makes the tax system fairer by removing the opportunity for avoidance arising on the transfer of shares using a deep in the money option (DITMO).

A technical consultation on Stamp Duty and Stamp Duty Reserve Tax: Deep In The Money Options has also been published.

Updates to this page

Published 9 December 2015

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