RSUs Awarded overseas and sold after returning to the UK

Hello, I was awarded some shares through a RSU scheme whilst working overseas some years ago (non UK tax resident). Having returned to the UK and now tax resident here, what would the deemed cost of acquiring these shares be for CGT calculation purposes if I was to sell them as a UK tax payer? Thanks

Hi,
Pease refer to guidance at HS305 Employment-related shares and securities — further guidance (2024) Securities acquired from your employment
Thank you.

Thanks, but I don't see where in the guidance sheet it refers to my question. Could you point me to the right place please.

Hello, I have been awarded some shares by my employer who are predominantly based in India. They advise me that before I can take ownership of them I need to pay uk tax on the., which they will calculate and I will then pay they will then declare this via my normal pay/p60. Once this activity happens I can then sell the shares. Will this initial tax payment remove the need for any other tax/cgt liability?

Hi Dj Smith,
Once you sell them you may be liable for Capital Gains Tax if the value has increased
Please see:
ERSM180020 - CGT Interface
Thank you.

Hello again, I was awarded some shares through a RSU scheme whilst working overseas some years ago (non UK tax resident). Having returned to the UK and now tax resident here I have to declare these as income in the UK when they mature. What % of income do I report - 100% or the pro rata % equal to the time I will have spent in the UK prior to maturity (eg. If I was non-resident for 2 years and UK resident for 1 year would I report 33% of the income representing 1/3rd of the time since award of the RSU)? Thanks

Hi,
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 is 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'.  
The following guidance 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.