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Posted Thu, 23 Nov 2023 10:23:42 GMT by benny ko
Hope you are well ! I am currently not an UK resident and have some stock shares in an oversea broker. If I transfer the stocks to UK after I become an UK resident, and sell them subsequently; would the selling of stocks be taxed for capital gains? If so, is the taxable amount equal to selling price minus the price I bought them in the foreign broker? Thank you!
Posted Fri, 24 Nov 2023 15:52:11 GMT by HMRC Admin 25 Response
Hi benny ko,
Yes they would be liable to Capital Gains Tax on the difference in price bought for and sold for.
Thank you. 
Posted Wed, 01 May 2024 13:06:36 GMT by volavoka
Hello,  I'm having a similar situation as I move my stock to the UK. I vested this stock 2-3 years ago when I wasn't a UK resident. If I am going to be selling that stock in the future while I am a UK resident, will the share base value for my calculation of the capital gain tax be the stock price when I got awarded the stocks from my company, the vesting dates (when they are transferred to my custody), or when I became a UK resident? I got an advice that the base value is going to be the value of the shares when I become a UK resident. Many thanks
Posted Thu, 09 May 2024 14:38:18 GMT by HMRC Admin 25 Response
Hi volavoka,
As you did not sell the shares immediately upon vesting, you may be liabile to pay Capital Gains Tax on the disposal of shares.
The gains will be based on the disposal value minus the acquisition cost, which would be the value of the share when your employer awarded the share to you.
Please have a look at the guidance here:
ERSM180020 - CGT Interface
In relation to capital gains.
Thank you. 
Posted Thu, 16 May 2024 04:30:57 GMT by volavoka
Hi team, Thank you so much for your reply. I really appreciate it! Kind regards

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