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HMRC internal manual

Capital Gains Manual

Share Incentive Plan (SIP): employee: CGT: Individual Saving Accounts

In accordance with the ISA Regulations an employee may transfer shares directly from a Share Incentive Plan 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. The transfer must be made within 90 days of the shares ceasing to be subject to the plan.