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Posted Wed, 11 Oct 2023 10:19:46 GMT by
I have recent acquired US stock via an ESPP. I am looking to transfer these from the US broker to my UK broker so I can Bed & ISA the shares, however the shares are of a Non-Qualifying Disposition. If I transfer these shares, do I need to calculate/pay any more tax other than the CGT between acquisition value and current value before they go into my ISA? I have a valid W-8BEN Form. Thanks in advance, Cammy
Posted Tue, 17 Oct 2023 13:09:05 GMT by HMRC Admin 19 Response
Hi,

All you would need to do, is work out any gain arising at the time of disposal. You can find guidance here:

HS287 Capital Gains Tax and employee share schemes (2023)

Thank you.

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