Gain on shares - part cash part rollover

Hi HMRC, I had shares from my employer which were all sold to another company in 2023. Part of the proceeds were automatically reinvested in new shares, and I received a cash payout for the remaining balance. Am I correct in saying the below: 1. I can report the gain I received online on the below link before 31st December 2024? (I am not registered for self-assessment) https://www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-have-other-capital-gains-to-report 2. I exclude the ‘rollover’ part that was automatically reinvested in new shares, when calculating CGT, as any gain on these new shares is to be declared on a future disposal? 3. Do I need to include the rollover details in the calculation I upload to HMRC when doing the online declaration, or just the proceeds I received after the rollover part was extracted? Thank you

Hi,
Yes, this gain can be reported by the 'real time' service as long as the disposal took place after 6 April 2023.
For points 2 and 3 please follow the guidance outlined on our helpsheet here:
HS285 Share reorganisations, company takeovers and Capital Gains Tax (2024)
There is specific guidance for when cash and shares have been received in a share re-organisation.
If you do need to declare the capital gain you would only be required to include details pertaining to the disposal of shares that you are declaring, however, providing additional information that provides background detail relating to the disposal would not be discouraged as it may help avoid any future enquiries being made in respect of the disposal.
Thank you.