CGT, RSUs & Share Options
Equity pay is taxed in stages and the rules differ between schemes. We help employees and investors report share awards, plan sales and avoid paying tax twice.
Who this is for
- Employees of tech and multinational companies with RSUs
- People holding employee share options
- Investors selling shares, funds, crypto or other assets
- Anyone selling a second property or business assets
What we cover
RSUs
RSUs are usually taxed as employment income when they vest. A later sale is a capital gain measured from the market value at vesting.
Share options
Tax treatment differs between approved schemes and unapproved options, and depends on when you exercise and sell.
Capital Gains Tax
Calculating gains and losses, using the annual exempt amount and reporting disposals through Self Assessment.
Share matching rules
Same-day, 30-day and Section 104 pooling rules applied correctly.
Overseas employers and brokers
Converting foreign currency, reporting overseas accounts and claiming relief for foreign tax already paid.
How it works
- 1
Collect your records
Grant, vesting and sale statements from your employer and broker.
- 2
Calculate
We work out income tax, National Insurance and capital gains.
- 3
Plan
We suggest the timing and size of sales and use of allowances.
- 4
Report
We file your return and keep the working papers in case HMRC asks.
Frequently asked questions
How are RSUs taxed in the UK?
Normally as employment income when they vest, through PAYE. If you later sell the shares, you may have a capital gain or loss based on the value at vesting.
Do I need to report a share sale if tax was already deducted?
Often yes. Income tax taken through payroll on vesting does not cover capital gains on a later sale, so the sale may still need reporting.
I sold shares in a US company. How do I report it?
The sale is reported in sterling on your UK return, with any foreign tax paid claimed as a credit where eligible. We deal with the currency conversion and the claim.
Is there a deadline for reporting a gain?
Most gains are reported on your Self Assessment return. UK residential property sales by UK residents have a separate 60-day reporting requirement.
Official guidance: GOV.UK: Capital Gains Tax
This page is general information, not personal tax advice. Rules change and your circumstances matter, so please speak to us before acting.
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