Section 104 holding and shares in SIP

Hello, I current hold some employee shares in a Share Incentive Plan (SIP), do these count towards my Section 104 holding or are they separate? The reason I ask is to understand if I dispose of other shares I hold outside of the SIP (which are the same company and class), do I include the shares in the SIP when calculating average cost, or not? Thanks for your help.

Hi
Have a look at:
How to work out the gain for shares in a Section 104 holding re S104 holdings.
If you get shares through a Share Incentive Plan (SIP) and keep them in the plan for 5 years you will not pay Income Tax or National Insurance on their value.
You will not pay Capital Gains Tax on shares you sell if you keep them in the plan until you sell them.  
If you take them out of the plan, keep them and then sell them later on, you might have to pay Capital Gains Tax if their value has increased.  
You can use S104 in this case when selling them.
Thankyou.