CGT on EMI Shares gains

Hello, I am fortunate to have realized a significant gain on EMI share options I received with my employment. The net gain on these are in the region of £1.5m. I am getting some conflicting messages on tax on the gains of these, 10% on all gains or 10% up to £1m and 20% thereafter. What is the correct rate? Also, how do I bring this up in my Self Assessment? Do I just report the gain under BADR and tax is calculated automatically? What is the deadline post event that this needs to be done? Many Thanks.

Hi Pansartax,
Please refer to:
Capital Gains Tax: what you pay it on, rates and allowances
Report and pay your Capital Gains Tax
Thank you. 

 

Thank you. In these links it states: "Pay 10% Capital Gains Tax on qualifying profits if you sell all or part of your business", does that mean that in the example above 10% apply to all gains?

Hi Pansartax,
No, per the link given, BADR can only apply up to £1million in a lifetime for assets disposed afer 11/3/20.
Your gain exceeds this and as such the 10% relief would be restricted.
Thank you.