Bed and Breakfast Rules Acc vs. Dist but different ISIN

Hello, I am planning to replace my accumulating ETF (VWRP, https://www.vanguardinvestor.co.uk/investments/vanguard-ftse-all-world-ucits-etf-usd-accumulating/overview) with its distributing version (VWRL, https://www.vanguardinvestor.co.uk/investments/vanguard-ftse-all-world-ucits-etf-usd-distributing/overview). I noticed that the ISIN of is not the same, though. What are the rules around CGT here considering "Bed and Breakfast" rules? Is this considered the same asset class in this case?

Hi Dan Alexander Kosch

The asset being disposed of is not being reacquired as it is being replaced by a different asset. 'Bed and Breakfasting' does not apply.
CG13350P - Capital Gains manual: introduction and computation: occasions of charge: bed and breakfasting: contents

Thank you