Share identification rules if transfering to spouse and selling on the same day

If on the same day I sell shares on the market and give shares of the same type to my wife (we are living together), how should I match them with other transactions using the "Same day", "B&B" identification rules? I haven't figured out how to treat them as a single transaction as described in CG51560 as I need to separate my capital gain from the sale and allowable cost carried over to my wife. I will demonstrate on an example: • 1st January 2024: I buy 20 shares of X for 20$ • 2nd January 2024: I sell 10 shares of X for 10$ • 2nd January 2024: I give 10 shares of X to my wife • 2nd January 2024: I buy 10 shares of X for 20$ Based on CG51560 I should first match disposals (20 shares) with acquisitions (10 shares). But I don't pay CGT on gifted shares so I cannot pool them together as a single disposal. To calculate CGT and allowable cost of gifted shares. Should I match them separately or make a pool of bought shares from 2st January (10 shares) and 1st January (another 10 shares) and then identify them with these two disposals? Or do it even differently?

Hi,

Due to the detailed nature of your query, you will need to contact our Self Assessment team for advice.

Self Assessment: general enquiries

You can also see guidance on disposals under bed and breakfasting as well as disposals between husband and wife here:  

Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Capital Gains Tax, civil partners and spouses (Self Assessment helpsheet HS281)

Further guidance can be found in our Capital Gains manual here:

CG22200P - Capital Gains manual: individuals: transfer of assets between spouses or between civil partners: transfers between spouses or between civil partners who are living together
 
CG13350P - Capital Gains manual: introduction and computation: occasions of charge: bed and breakfasting: contents

Thank you.