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Posted Tue, 24 Oct 2023 21:40:22 GMT by Amanda Waite
I've worked in the US as a non-immigrant worker for the last 7 years. I have RSUs that vested during the time I've been a tax resident in the US. I am now returning to the UK permanently and I'm trying to understand the following: If I sell those vested RSUs after I moved back to the UK will I have to pay both US and UK tax on the capital gains?
Posted Fri, 27 Oct 2023 09:58:55 GMT by HMRC Admin 20 Response
Hi Amanda Waite,

If you are resident in the UK at the time of vesting, the RSU's will be taxable as interest in the UK and not the US.  
If you are resident in the US at the time of vesting, they will be taxable in the US and not the UK.

Thank you.

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