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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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SAYE share option schemes: Individual Savings Accounts

In accordance with the ISA Regulations, if an employee exercises an option and acquires shares, he or she may transfer them directly to a stocks and shares Individual Savings Account (ISA) without any Capital Gains Tax consequences. The value of the shares transferred counts towards, and may be restricted by, the ISA limit for the year of transfer and must be made within 90 days of the date the employee exercises the option.