Capital gain tax on RSU and ESPP schemes

Dear Sir/Madam I work for an American company in the UK, and I am taking part in 2 share schemes they have: RSU and ESPP, distributed in USD. For both programs, any immediate gain is reported by the company and paid as UK income tax, which is included in my payslips. However, I have kept a number of shares (kept in Netbenefits Fidelity account), and sold them after a few years, generating capital gain. How do I report this during the personal tax self-assessment, considering that part of ESPP gain was already reported as income tax in previous years? Considering shares are held in USD, do I report that in the Foreign section or Capital Gains section? No foreign tax was paid. Which kind of proof do I have to upload supporting my computations? Thank you!

Hi ewa111,

As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it's not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60'.  
ERSM20193 advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received.
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents 

Thank you.

Dear Sir/Madam, Is an income or earning making differences to salary sacrifice? For example, one employee got SMP 700, RSU 20, Commission 20. He contributes 4% employee pension. Per computation the EE Pension = 700*4%=28. Can I define RSU as below and make below conclusion? While SMP cannot be scarified and RSU is not an earning, the final EE Pension is 20. BR

Hi Vincent Chen,
We are unable to reply to scenarios.  You will need to contact the self assessmen helpline on 0300 200 3310.
Thank you.