CG56496 - Share Incentive Plan (SIP): employee: CGT: Individual Saving Accounts
In accordance with the ISA Regulations an employee may transfer shares directly from a Share Incentive Plan to a stocks and shares Individual Savings Account (ISA) without any Capital Gains Tax consequences. »Ê¹ÚÌåÓýapp value of the shares transferred counts towards, and may be restricted by, the ISA limit for the year of transfer. »Ê¹ÚÌåÓýapp transfer must be made within 90 days of the shares ceasing to be subject to the plan.