Does capital gains tax calculation on ESPP shares include the tax you paid at purchase? For example, if you pay £500 tax at purchase, can you reduce £500 from the capital gains tax calculation?

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No. The tax you paid was on the 15% benefit. The CGT tax is on the profit between the price you paid and the price you sold. You need to clear £3k PROFIT on the spread between price paid and price sold to be considered for CGT.

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The tax you pay on the 15% discount is done by Accenture. This is not CGT and is a sort of benefit in kind or income tax.

When you sell the share you calculate the gain from the undiscounted value of the shares (you could up from the fair market value not the discounted price you paid for them).

This avoids you being double taxed on the discount

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Depends on how long you hold the shates

Not sure this applies in the UK. What rule are you referring to? You can’t buy and rebuy within 30 days and have the same CGT rules but that is not what OP is referring to.

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