Embodiments of the present invention provide a metal gate structure and method of formation. In the replacement metal gate (RMG) process flow, the gate cut process is performed after the metal gate is formed. This allows for a reduced margin between the end of the gate and an adjacent fin. It enables a thinner sacrificial layer on top of the dummy gate, since the gate cut step is deferred. The thinner sacrificial layer improves device quality by reducing the adverse effect of shadowing during implantation. Furthermore, in this process flow, the work function metal layer is terminated along the semiconductor substrate by a capping layer, which reduces undesirable shifts in threshold voltage that occurred in prior methods and structures.