Gifted shares from SAYE to Civil Partner - GCT calculation

To calculate GCT on shares gifted from SAYE to civil Partner, do you use the difference between the value of the shares at point of sale and the original SAYE option Price or to the Market value of the Shares at the point they were transfer(or gifted to Partner)?

Hi yosb,
There is no CGT to pay when you gift these to your spouse/civil partner:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you. 
 

Thank Admin 25. My apologies I should have explained that the question relates to the CGT my Civil Partner must calculate once they sell the shares. Do they use the difference between the value of the shares at point of sale and the original SAYE option Price or to the Market value of the Shares at the point they were transferred? Hopefully that is clearer. Thanks in advance

Hi yosb,
As there is no Capital Gains Tax liability from the transfer of assets betweens spouses and civil partners, the transfer occurs at the original acquisition cost and not the value at the time of the transfer.
This meand that the recipient will calculate capital gains on the original SAYE option price and the disposal value.
Thank you.