This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Options: forfeited deposit of purchase money

TCGA92/S144 (7)

A forfeited deposit of purchase money, or other consideration money for a prospective purchase or other transaction which is abandoned, is dealt with in the same way the consideration for an option which is not exercised, see CG12312 and CG12340.