ESPP and RSU shares price drop - tax implications?

Hi, Need help please. Share prices (ESPP / RSU) dropped significantly (up to 50%) since the last p60. Shares were not sold and still exist as shares. Does this mean that some of the tax paid by the employee could be claimed back? How if yes? In other words, let's say the total taxable in p60 was 150k but this has taken into account high share price, which dropped since then and is more like 140k if we look at that old p60 from today's lens. Can some of that tax be claimed back? Thank you

Hi,

No, you cannot claim the tax back.

Additional tax would also not be due had the price increased.

Thank you.