Maturing SAYE - utilising 2 years' ISA allowances

I have read the CGT SAYE guidance but am still unclear about the statement: 'You’ll not pay Capital Gains Tax if you transfer the shares to an Individual Savings Account (ISA) within 90 days of taking them out of the scheme.' In particular, unlike the guidance for transferring maturing SAYE to a pension, it does not state the SAYE shares need to be transferred 'directly' to an ISA within 90 days. Summary: i) My SAYE scheme matures on 1st November 2024. ii) My total gain on the shares in the scheme is likely to be £50,000. iii) The scheme allows 6 months from 1st November or the option to be exercised and shares transferred out of the scheme. iv) Shares can be transferred out of the scheme in stages and to different broker accounts. v) My employer's share ex-dividend date is mid-February with dividends paid on 4th April 2025. I know you can't advise on SAYE scheme rules. But do the CGT rules allow me to: 1) Exercise my right to purchase all share options in the SAYE scheme, say in Jan 2025; 2) Use my 2024/25 ISA allowance by transferring £20,000 worth of SAYE shares directly to an ISA on 31 Jan 2025 with these being exempt from CGT; 3) Transfer the remaining £30,000 worth of SAYE shares to my broker account on 31 Jan 2025 (to add to existing shares I already hold in my employer); 4) Collect the dividends on the £30,000 worth of SAYE shares when these are paid on 04 Apr 2025; 5) Use my 2025/26 ISA allowance by transferring £20,000 worth of the SAYE shares (that have been sitting with my broker since 31 Jan 2025 along with shares in the same company I already own) to an ISA on 7 Apr 2025 with these being exempt from CGT since the CGT guidance states: 'You’ll not pay Capital Gains Tax if you transfer the shares to an Individual Savings Account (ISA) within 90 days of taking them out of the scheme.'; 6) For the remaining £10,000 SAYE shares, I can transfer these to my ISA from 2026/27 onwards, utlising the £3,000 CGT allowance to avoid paying CGT?

Hi Edward Parsons,
If you remove the shares from your save as you earn scheme (SAYE), you will be liable to pay Capital Gains Tax on any gains when you dispose of the shares.
To avoid this you can put them into your stocks and shares ISA withing 90 days of taking them out of your SAYE scheme, up to maximum of £20000.
If you leave it longer than 90 days, you cannot put them into your stocks a shares ISA and Capital Gains Tax laibility then becomes a possibility.
Thank you. 

But do the shares need to transferred directly from the SAYE scheme to my ISA? Can I transfer SAYE shares worth £50,000 to my non-ISA broker on 20 January, say, to add to my existing holding. Then transfer £20,000 to my ISA on 1 February and transfer another £20,000 to my ISA on 7 April. Under current CGT rules, does this mean both £20,000 transfers into my ISA are not subject to CGT because they (indirectly) ended up in my ISA less than 90 days after they were removed from the SAYE scheme?

Hi
The guidance advises you have 90 days to put the shares into the ISA.  It does not stipulate what you do with them in that period.