RSU Losses and tax

Hi there! I receive RSUs as a component of my income, and annually, a certain number of units vest. In situations where I sell these RSUs for a price lower than their original vesting value, I understand that I may incur capital losses. My query pertains to how these capital losses can be utilized for tax purposes: 1. Can these capital losses be offset against my overall income the same year when losses happened, including my salary or other RSU units received within the year, or are they only applicable for offsetting against capital gains (e.g. selling other stocks with profit). 2. If these losses can only be set against capital gains, which section of the self-assessment form should I complete to report them accurately? Is it acceptable not to report the capital loss in the year it occurred and instead wait until I have capital gains from selling stocks in subsequent years to offset the loss? Thank you in advance, I tried reading similar questions here and following the link, however this is still not clear,

Hi,

Capital Losses arising from the sale of RSUs can only be used to reduce Capital Gains arising in the same year. Any unused Capital Loss can be carried forward to set against Capital Gains arising in future tax years. Capital Losses should be reported in the appropriate section (SA108) of your Self Assessment tax return. If you are not within self assessment, you can claim the Capital Loss by writing to HMRC. Losses do not have to be reported straight away, you can claim up to 4 years after the end of the tax year in which you disposed of the asset.          

Capital Gains Tax: what you pay it on, rates and allowances                                   

Capital Gains Summary notes

Thank you.