Friend got RSUs for 3 years in 3 monthly vesting terms. PAYE Tax was deducted by payroll accordingly. The company finally changed hands and a final price was agreed so no longer trading as them (proceeds are in etrade). The share price was very varied but giving simple figures if in one year the four sell prices were 18, 16, 22, 19 and the final price now stands at 20 is it just the gain/loss from those 4 combined i.e. -2 -4 +2 -1 = -5 loss for that year ? I'm guessing my example is total noddy but the gist is he can accumulate the losses up the chain over the years ?