Should i use "Purchase Price" or Purchase Fair Market Value (FMV) for CGT calculations on ESPP

My US employer offers an Employee Stock Purchase Plan(ESPP) which i subscribed to. ESPP Purchase Details: Purchase FMV Price = $90 Purchase Price = $76 Purchased Shares = 50 The employer offered the shares at a discount (15%) so the discounted price was calculated as follows and added to the regular payslip as benefit-in-kind. The amount reported as income in the payslip is the total discount, Purchase FMV - (minus) Purchase Price x (multiplied by) number of shares. technically I been taxed up to the purchase FMV. = ($90 - $76) x 50 ESPP Sale Details: auto sale on the same date of vesting. Sale Price $90 Shares Sold = 50 My Question: Should I use "Purchase FMV Price" or "Purchase Price" for CGT calculations?

Hi,
It is the discounted purchase price you paid for the shares that you will use when working this out.
Thank you.

@HMRC Admin 19 Response Thanks for your reply. What is not clear here is that the discount we received has already been treated as income and taxed as a benefit-in-kind, so technically we should treat the purchase FMV as the price I paid for right.. According to Taxation of Chargeable Gains Act 1992, Section 38(1)(a)(b)(c), benefit-in-kind was charged because of the acquisition of this ESPP shares so would you consider the tax -paid here for at least the cost-basis. thanks in advance

Hi,
You can see guidance here:
Securities sold or transferred
Thank you.