Matured Save As You Earn Scheme

[rangerscym]

Does anyone know what price I use to calculate the gain on the shares I've just sold which resulted from a 3 year SAYE scheme?

From a common sense point of view there would appear to be a couple options:

• Exercise Price
• Price on date of maturity

I've found a lot of guidance on Revenue site on setting up schemes but can't locate a booklet on the taxation of such schemes.

 

[rangerscym]

Spoke with a helpful professional contact on this. The gain is calculated on the proceeds of the sale of the shares less the cost of the purchase of the shares - simple!