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Posted Tue, 03 Oct 2023 11:05:45 GMT by
Share options were issued as a management incentive in 2017 I retired in July 2023 In September 2023 I received the value of the shares from the company - the market value at the point the share options were issued. Can you confirm that the gain is treated as a capital gain and can be declared as such on the SATR? Many thanks.
Posted Fri, 06 Oct 2023 15:50:12 GMT by HMRC Admin 25 Response
Hi Dave P38,
Some employment shemes are not taxable.
Please refer to:
Tax when you sell shares Skip to contents of guide Contents
If you do not meet any of the ones listed, then yes it is a capital gain and needs reporting. 
Thank you. 
 

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