EMI Option Exercise on Self Assessment

Hi, I exercised EMI Options after leaving my previous company in the last tax year (2022/2023). I was told there would be no tax due as the HRMC valuation at the time of grant of the Options wasn't higher than the strike price. My question is whether I need to include this on my Self Assessment, and if so, where? The company is private and there have been no liquidity events since I exercised. Many thanks, Jan

Hi,

You can see guidance here:

HS287 Capital Gains Tax and employee share schemes (2023)

Thank you.