If you’re transferring a general investment account in your name to a HL Fund and Share Account (or vice versa) in your name as stock , then there will be no Capital Gain Tax (CGT) to pay.
CGT is only payable when an investment is ‘realised’ or sold, and if any capital gains for the tax year exceeds your annual capital gains tax allowance (currently £12,300).
Download the Capital Gains Tax guide