Short option When you exercise a short option, you pay income tax on any gain you make.
The type of tax return you have to file depends on how much income you earn.
When do I need to pay and file my self-assessment income tax return? We take the hassle out of filing your Irish tax return The Sharing Economy Many people supplement their income by selling goods or services through the Sharing Economy in their spare time — for example renting out a spare room on Airbnb or delivering food with Deliveroo.