Switching ETFs

Hi, I currently own an accumulating ETF in a taxable account. The ETF is ‘iShares Core S&P 500 UCITS ETF - Accumulating’. Ticker CSPX. iShares also offer a distributing ETF ‘iShares Core S&P 500 UCITS ETF - Distributing’. Ticker IUSA. Both ETFs hold the exact same assets. I would like to switch to their distributing version. My question is - can I sell the accumulating ETF then buy the distributing ETF without crystallising a gain for CGT purposes? Many thanks

Hi nr9246,
When it relates to CGT tax UK domiciled ETS's are treated the same as as other investments like stocks & shares
The gains from the sale of these ETF's including from an accumulating one to a distributing ETF are subject to CGT if the gain exceeds the Annual Exemption Allowance.
Thank you. 

Thanks for the response. Just one follow up question for clarity please: If I sold my accumulating ETF, and then immediately used all those funds to buy the distributing ETF, the original sale would still be subject to CGT? Have I got that right? Phrased another way, is there any way to switch from an accumulating ETF to the same fund’s distributing version without incurring CGT? The ETFs in question are domiciled in Ireland, if that makes any difference. Many thanks!

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Thank you.