CGT on RSUs Acquired While in the USA

Hi I am a UK citizen who worked in the USA for a number of years where I was awarded RSUs as part of my salary. These were taxed in the USA at the point of vesting based on the current market value at the time. I have now returned to the UK and no longer work for the company. I have sold some of these RSUs in 2025/26, and wondered if you could please confirm my understanding of the tax situation: 1. I believe that the cost basis for these RSUs is 0, and therefore CGT is due on the full value of the RSUs at the time of sale. 2. However, I believe that I am able to claim foreign tax credit for the USA tax that I paid at the point of vesting. (Could you also please help with where this is disclosed on the tax return) Many thanks for your help.

Hi,
Please refer to:
Employment Related Securities Manual: ERSM180020 - CGT Interface
Thank you.