Paul Walker

Just following up on the the comment above "However, if the shares are transferred to a pension directly from the SAYE scheme when it ends there are no capital gains tax implications." If the SAYE scheme ends and the options are exercised resulting in the member receiving a paper share certificate and then he/she transfers the shares into a SIPP - does this count as being "transferred directly" to ensure there are no capital gains tax implications and, if it does, how long does the employee have to transfer the shares? Thank you.