What are the tax implications of options (not employee options)?

This is my first year doing some trading so I'm just a PAYE worker for tax. I have not realised > €1,270 in gains this year either so no CGT due just yet.

I do however have ~€30-35k in unrealised gains (depending on the day), mostly (~€25k) from options I purchased throughout the year. From what I understand these gains are under capital gains, and I just want to confirm that this is correct?

FYI these are publicly traded options and I am not an employee of any of the companies these options are for. All the info on the Revenue site seems to be geared towards employee options etc.

I think next year, I may need to get an accountant to help me... the information on the Revenue site is dreadful.

Second question I have is in relation to options premiums. I intend to start using the options wheel strategy in the future, and wondering if the premiums etc. are income or CGT?

fyi the options wheel strategy = buy shares -> sell covered calls -> if assigned the cash -> sell cash covered puts -> if assigned the shares -> repeat from sell covered calls

Thanks for any help here!

Also is it OK to ask for recommendation for an accountant in an area? I won't say my area unless its OK to ask for such recommendations.