The following Employment Tax guidance note provides comprehensive and up to date tax information on Share awards as an alternative to share options

Guidance for tax professionals on share awards and long-term incentive plans for employees

https://synthesia-ttv-data.s3.amazonaws.com/video_data/cacea898-e0a5-421f-891a-83921f61a405/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Guidance%20for%20tax%20professionals%20on%20share%20awards%20and%20long-term%20incentive%20plans%20for%20employees.srt%22&AWSAccessKeyId=AKIA32NGJ5TSW5HNK25Z&Signature=MgVlRWt%2FSnk8AtmdGu5X5P18myw%3D&Expires=1766063220