My employer is a multi-national, domiciled in the US. As part of my remuneration package I am granted shares, which are immediately taxed at source in UK at their value when they vest.
Until I dispose of the shares they are held in a US broker ETRADE account (setup by my employer, in my name). So I can either let their value (in USD) grow and watch their dividends appear, or dispose of them.
For simplicity I always dispose of them as soon as they vest, typically making a small loss in USD (a few hundred), and then I bring the $$ back to UK converting to ££ in the process.
Does anyone know where I can record the small losses that I make (in order that I use these to offset other gains in the future) on my SA forms. I have found SA-108, which I think is the correct form. At first I thought that the declaration should in the "Listed shares" section, but as the shares are listed abroad is this applicable to the "Unlisted" section?
![Image](https://i.imgur.com/oTRrYl5.png)
Can anyone suggest which of the two sections above that I should put my figures into?
thanks Matt