SAYE to SIPP transfer (via in-specie or "Bed and SIPP")

I have a Save As You Earn (SAYE) scheme which is coming to an end in late October and having potential capital gains of c £27k , and I plan to transfer some of those shares to a SIPP as mentioned at https://www.gov.uk/tax-employee-share-schemes/save-as-you-earn-saye. I want to understand a few technical nuances related to it. 1) Most of the UK registered brokers are only offering to do a “Bed and SIPP” (essentially selling shares and immediately buying them back in a SIPP), instead of in-specie transfer of shares from Sharesave scheme to a SIPP. In both ways same number of shares are transferred over to a SIPP in the end. So does this "Bed and SIPP" transaction trigger a Capital gains tax when transferring to a SIPP from sharesave, even though UK govt link I pasted clearly shows that SAYE shares to pension are not liable for a CGT ? 2) In the in-specie transfer of shares from Sharesave to SIPP, does this provide same tax relief as it would when it is done via using cash/money transfer to a SIPP ? Thank you

Hi, can some admin please respond to this query posted last week ? It would be much appreciated . Thanks

Hi SAYE to SIPP transfer (via in-specie or "Bed and SIPP"),
A “Bed and SIPP” transaction where SAYE shares are disposed of and then bought back by a SIPP provider will be a chargeable occasion for Capital Gains Tax purposes.
General guidance regarding Capital Gains Tax on the disposal of SAYE shares can be found at ETASSUM38100 and CG56400P.
However, if the shares are transferred to a pension directly from the SAYE scheme when it ends there are no capital gains tax implications.
Further information can be found in HS287.
Pension tax relief is given on contributions “paid” during a tax year.
This means that contributions to a registered pension scheme must be a monetary amount.
However, the transfer of SAYE shares into a registered pension scheme can be treated as a contribution on which tax relief may be given.
The value of the shares transferred is treated as an individual pension contribution for the purposes of income tax relief.
The amount of the pension contribution is the share value at the transfer date.
Further guidance can be found at PTM042100 regarding the tightly defined circumstances to be met for the transfer of an asset in specie, i.e., shares, to be treated as retaining its monetary form and eligibility for income tax relief.
ETASSUM38100 - Schedule 3 SAYE option schemes: Taxation: Disposal of shares – Schedule 3 SAYE option scheme:
ETASSUM38090 - Schedule 3 SAYE option schemes: Taxation: Disposal of shares - General
Thank you.