Joce Chow

Hi, thanks for your reply. The RSU vesting value is included in my P60 so I understand that I don't need to report it separately. However, I am confused about the tax credit claims as it seems that the foreign tax which was deducted via vesting is refunded by the employer on the payslip and at the same time the UK tax is deducted for the RSU value. If the foreign tax has already been refunded, do I still need to claim credit for the tax?

Hi I receive RSUs from my company and when the shares are vested, part of them are sold for tax withheld. On my payslips, the Earnings part shows the total RSU value before tax withheld and also the tax withheld deducted when vesting. Does this mean that the tax withheld has been refunded and the RSUs has been fully taxed via PAYE? If this is the case, I assume that I don't need to report the RSU incomes and claims foreign tax reliefs on Self Assessment because all have been processed by payroll? Thanks.

Hi I work for a US company and receive RSU & ESPP shares of my company every year and some of those shares were sold after a few months after acquisition so I need to calculate the capital gains tax. I have read the HS287 Capital Gains Tax and employee share schemes (2024) but still have a few questions below : 1. Since my RSU &ESPP shared were released/acquired on different dates, when identifying their cost to work out for capital gains, can I use the actual costs for the each disposal ? (when I sell those shares I can choose which to sell so am able to identify the actual costs for each disposal.) 2. If those shares are subject to the Section 104 Rules and have to go to a pool to calculate the average costs, shall I use 2 separate pools (one for the RSU shares and the other for the ESPP shares)? Please note that these shares are under 2 different categories on my account. So I'm not sure if they have to be in a single pool or 2 separate pools. 3. To report capital gains tax through self-assessment online, do I need to attach the detailed calculations for each acquisition, disposal, and the balance in the Section 104 holdings pool? Thanks a lot.

If any capital loss of disposal of shares for previous years were not reported in the corresponding tax turns for those years, can I amend the tax return for the year 2022-2023 (which is currently available to amend) and report those losses there as the capital losses taken forward for future uses? Thanks a lot.

Hi If I didn't report the capital loss for the year 2019-2020 (because of no capital gains in that year), can I amend the tax return form for the year 2022-2023 and report the previous losses there? I understand that the losses can be claimed backwards for 4 years. Does that means that the deadline to use the 2019-2020 losses is for the 2023-2024 tax return? Thanks a lot.