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Posted Mon, 12 Aug 2024 15:02:36 GMT by mike2024
Hi there, I was allocated with some RSU (restricted stock) from my employer, which is a publicly listed U.S. company. In addition, I have purchased additional shares from stock exchange with my own income. For the capital gain calculation purpose, should I treat these two types of shares in separate or individual section 104 pools? Many Thanks
Posted Thu, 22 Aug 2024 16:33:25 GMT by HMRC Admin 25 Response
Hi mike2024,
Assuming the shares you purchased direct are with the same compnay,  then yes.
Thank you. 

 
Posted Thu, 22 Aug 2024 17:23:52 GMT by mike2024
Thanks for the rely, they are with the same company indeed and the company only lists a single class of shares on the exchange. Unfortunately, couldn't workout which way the 'Yes' in your reply was meant for though. Could you confirm is it for separate or individual pools, please?
Posted Thu, 05 Sep 2024 12:03:57 GMT by HMRC Admin 20 Response
Hi,
It will be a single pool - 4. How to work out the gain for shares in a Section 104 holding
Thank you.

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