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  • RSU income & self assessment for non-UK tax resident

    I hope you can help with this query. For the 2021/22 tax year, I am non UK tax resident. I was not in UK employment during that year. In my self assessment form I have NOT clicked the "Employment" button as the instruction states "Do not tick this box if you were not resident in the UK and there is no liability to UK income tax in respect of employment income". During that tax year however I did have RSUs vest, which were subject to UK taxes as I had been resident in the UK for some of the time between granting and vesting. My employer withheld shares upon vesting to cover the UK tax exposure and have provided a supplementary P45 Part 1A form with the details. For my 2021/22 self assessment, in which section do I capture this information? Under "Employment" as earnings and tax paid? Or under Foreign income? Or somewhere else. Many thanks.