Reporting Capital Gains on Foreign Shares

Dear HMRC, I am working for the UK subsidiary of a US publicly listed company. As part of my employment, I receive some compensation as Restricted Stock Units (RSUs) as well as participate in an Employee Stock Purchase Plan (ESPP), all of which are US shares. Whenever RSUs vest or I receive ESPP shares, my US broker (E*TRADE) sells a portion of them to cover for my UK income tax and national insurance. I have two questions: 1. If I were to sell these shares for USD and then use this currency to buy GBP, would I have to fill in a self assessment tax form even if the net capital gains of these transactions are under the £3,000 capital gains allowance for the 2024/2025 tax year (assuming no other capital gains from other sources)? 2. Am I correct in saying that if I only deal in shares and have net capital gains of over £3,000 I have until the January 2026 deadline to submit an online self assessment and declare all gains for the current tax year? Thank you for your help.

Hi Andrei,
If the actual disposal is over £50,000 then yes a tax return is required even if the actual gain is below £3000.
For gains arising now, yes you have until January 2026 to file a return and pay any taxes due.
Thank you.