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Posted Tue, 05 Nov 2024 00:07:20 GMT by Mark Hawkins
I have previously vested RSU shares in a section 104 holding. I am still receiving new RSU shares of the same type, each come as a lot with their own recorded costs. Must I pool this newly vested shares of the same type to the existing section 104 or can I manage them separately as a discrete lot with their own cost / cap gains calculation?
Posted Thu, 07 Nov 2024 00:23:31 GMT by Mark Hawkins
Slight correction on language to make this clearer. Must I always pool these newly vested shares of the same type to the existing section 104 or can I choose to not add/pool them and instead manage them separately as a discrete lot with their own cost / cap gains calculation?
Posted Fri, 08 Nov 2024 12:53:34 GMT by HMRC Admin 34 Response
Hi,
If all of the shares in the S104 holding were vested, then a new S104 holding is required.
Thank you
Posted Tue, 12 Nov 2024 08:08:23 GMT by HMRC Admin 17 Response

Hi ,
 
It is up to you if you want to do this. 

S104 pools are optional .

Thank you .

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