Hi Jonathan Marchini,
It is.
Relief can be claimed in respect of the USA tax though.
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it's not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60'.
ERSM20193 advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received:
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents
Thank you.