Australian ESS scheme - how to treat as foreign income

Hi, I worked out in Australia for a time whilst receiving company share options which vested during the time I was there. Each year, I receive an ESS statement from my employer and pay tax to the Australian government on the vested value of the share options. This differs from UK share options tax treatment where the tax event is upon exercising the options, rather than the vesting date. I can declare the tax I had to pay on my self assessment, but what is the correct value to put down for income? From a UK perspective, this would not be classified as income and when I come to exercise the options it's possible I will be double-taxed, first for the vest in Australia then for the exercise in the UK. How should I declare this? Many thanks, B R

Hi B R,
Please refer to guidance on Australian Share Options is here:
DT2654A - Double Taxation Relief Manual: Guidance by country: Australia: Notes
Thank you.