UK CGT Calculator for Morgan Stanley

Two CSVs from StockPlan Connect, under Activity, then Reports: the Releases Report, which lists every vest, and the Withdrawals Report, which lists every sale and wire. Start both at your first vest, not at 6 April: the cost of the shares you sell comes from your whole vesting history (HS284). Upload them together. The Releases Net Shares Report is read as a vest source too, and uploading it alongside the Releases Report does not double the vests.

Not on the vest: the value of the shares on that day is employment income, taxed through payroll. Capital Gains Tax is on the sale, on the growth between the vest value and the sale price, once the year’s gains pass the £3,000 annual exempt amount. Shares sold on the vest day at the vest price have no gain to report.

The Withdrawals Report has the sales but not the vests, so on its own every sale looks like a disposal of shares you never acquired. Add the Releases Report to the same upload and each sale is costed against the vests before it.

Its market value on the vest date, the Price column, times the shares you actually received, the Net Share Proceeds column. That value was taxed as employment income, and shares acquired by reason of employment are treated as acquired at market value for CGT (TCGA92 s17), so only the growth since the vest is a gain. The shares withheld for tax never enter the pool.

HMRC’s monthly rate for the month of each vest and each sale. A UK-locale export that prices vests in pounds is used as it stands, no conversion. A Withdrawals Report priced in pounds is not read yet; if yours is, send it over.

Worked out from the row. The Withdrawals Report states the price and the net amount but no fee, so quantity × price less the net amount is the cost of the sale, deducted from the proceeds (CG15250). In the example it is $5 a sale.

Yes. Morgan Stanley shows vests in post-split shares but a sale before the 20-for-1 split of June 2022 in pre-split numbers, as the note at the foot of the Withdrawals Report says. Such a sale is scaled to post-split terms, twenty times the shares at a twentieth of the price, so it matches the pool. The Please note rows themselves are skipped.

GSU Class C, Alphabet’s RSU plan, as GOOG; and Cash, the wire of sale proceeds to your bank, as a transfer that is not a disposal. A row with any other plan name, an ESPP for instance, is named in a warning and left out; add those shares on the edit page with the date, quantity and price from the report.

Yes. Releases with the status Complete or Staged are read; a sale needs the Order Status Complete. A row with any other type or status is named in a warning with its line number rather than dropped in silence, and a release with cash proceeds instead of shares is too.

No. Neither report carries dividends, so an Alphabet dividend paid on shares held at Morgan Stanley is not in the calculation. Take the figure from your Morgan Stanley statement for the foreign pages of your return.

Yes. Upload the files together. Your Morgan Stanley rows are booked as GOOG, the symbol IBKR and Schwab use, so Alphabet held at two brokers is one Section 104 pool and the 30-day rule runs across them: sell at IBKR and a vest at Morgan Stanley within the next 30 days is matched to that sale.