Jamie Hennessy

Thank you, the amount is not included on my P60 so I will include it in ‘tips and other payments..’ With regards to my second question above, how do I account for RSUs that were granted while I lived abroad, is it correct to account for these on a pro rata basis?

I moved to the UK for the first time in June 2023. I have been working for different entities of the same US company for four and a half years. Throughout my employment I have received RSU from my employer, these have been granted each year and vest quarterly. How do I account for income tax on RSUs that were granted when I lived outside the UK but vested while I’ve been living in the UK? Is this done on a pro rata basis?