You can transfer shares that have been acquired through one of the following routes directly into an ISA:

• savings related share option scheme
  
• an employee share ownership plan

Shares that you have as a result of these schemes can be transferred directly into an ISA without any Capital Gains liability.  The transfer has to be completed within the time permitted by HM Revenue & Customs - 90 days from:

• the date you exercise your share option
• the date the shares ceased to be subject to a share ownership plan.

If you want to transfer shares into your ISA after the 90 days permitted, you will need to sell the shares, put the money into your ISA and then buy back the shares.  This is known as a 'Bed and ISA'

Equiniti offers an ISA product, which allows you to hold all ISA eligible stocks. To find out more about the ISA click here or phone the Equiniti ISA Helpline on 0845 300 0430.