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HMRC internal manual

Capital Gains Manual

Traded options: tax treatment: a series

All options of the same type, that is put or call, relating to the same share are called a class. All options of the same class with the same expiry date and exercise price form a series. For Capital Gains Tax purposes options of the same series are pooled in a Section 104 holding. Therefore, the share identification rules described in CG51550+ will apply to a disposal of options of the same series.