CGT on shares acquired in the UK but sold after moving abroad.

I received shares (RSUs) from my employer in the UK. I have since quit my job and moved abroad. If I decide to sell the shares, do I still need to pay CGT in the UK?

More concretely: - My last RSU vested in 2023. - I moved abroad in 2024. I do not plan to return. I am no longer tax resident in the UK, but in my new country. - I sold the shares in June 2024. The total amount of gains is over the 3000 GBP allowance.

Hi 

HMRC cannot comment on future events as legislation and/or plans may change.
Based on current guidance, as you are not resident in the UK at time of sale, no UK capital gains tax will be due.

Thank you
 

Hi johndoe123,
You will need to check whether there is a tax treaty between the UK and the country you are now resident in:
Tax treaties.
There is likely to be an article relating to capital gains.
You may find that the disposal of the shares will result in a gain arising in the country you are resident in and not the UK.
Thank you. 

Thank you both for your answer. I had a look at the tax treaty with Belgium and I found one article relating to capital gains: Article 13. "Gains from the alienation of any property other than that referred to in paragraphs (1), (2) and (3) of this Article shall be taxable only in the Contracting State of which the alienator Is a resident." Given that (1), (2) and (3) do not relate to shares, the tax should be due in Belgium. Would you be able to confirm this?

Hi,

If you are resident in Belgium, yes.

Thank you.