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Avoiding CGA Issues When Share Option Matures

Hi all - hope you are well, any views on the below would be greatly appreciated!

Situation
- I have a company share option maturing at start of January 24' 
- Total value will be £12k to £16k which includes the expected profit of £6k to £8k
- I currently feed into my S&S ISA and have £16k allowance left.
- I would like to continue to feed into my S&S ISA over the remainder of the 23/24 tax year in passive funds

Aim
- To not pay any Capital Gains tax on the maturing share option
- Continue to pay into my S&S ISA for the remainder of the tax year

Options
1) Withhold paying anything further into my S&S ISA and transfer the maturing share option into it (assuming I don't exceed the ISA allowance)

2) Pay the maturing share option into a standard trading account (non-ISA) and partially sell up to the £6k CGA and then wait for the 2024 tax year and sell the remainder (up to £3k profit)

My plan is to take option 2 so I can continue to pay into my S&S ISA however any views welcome! Thanks in advance 
Save £12k in 2020 = £4,074.62/£15,000 (27.2%) #89
Save £12k in 2019 = £13,580.52/£15,000 (90.5%) #92
Save £12k in 2018 = £17,189.12/£15,000 (115%) #36

Comments

  • artyboy
    artyboy Posts: 2,124 Forumite
    1,000 Posts Third Anniversary Name Dropper
    edited 19 July 2023 at 11:58AM
    Option 2 certainly works as a CGT mitigation, and is what I will be doing with the excess exercise options I can't fit into my own ISA.

    Option 1 also works, but only if your option is part of a recognised U.K. sharesave/SAYE scheme, because the ability to directly transfer shares to an ISA is limited to these schemes.
  • Thank you for your help
    Save £12k in 2020 = £4,074.62/£15,000 (27.2%) #89
    Save £12k in 2019 = £13,580.52/£15,000 (90.5%) #92
    Save £12k in 2018 = £17,189.12/£15,000 (115%) #36
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