Deferred bonus paid in shares - tax implications?

[USAUSAUSA]

Does anyone know the tax treatment for this? Part of my bonus last year was deferred and I will received it at the end of the year. My plan is to sell the shares as soon as I can but am not clear on 1. Whether the shares have already will be/ have been taxed at source (so whether income tax already paid and 2. When CGT kicks in ie is it the difference between the selling price and the share price when they were awarded or the share price when I actually get control of them (and am able to sell?
I will likely get tax advice but hoping for a quick steer on here!

Is it a proper share scheme where lots of employees get it? If so, there should be information about the tax position. My share scheme, they sell a proportion of thr shares to pay the tax via PAYE, and so it is on my p60. the CGT base is from the day I receive them, as that is the only point at which they become mine.

You need information about what sort of share scheme it is

Thanks both have gone back to ask

Ok…in case anyone has a similar questions, it turned out that it was fully taxed at source (I only got just over half of the value) and CGT liability starts when I got control (so they were awarded last year but deferred until December when they landed, post tax, into my share account and could be sold.)

Yes in most situations like this you are awarded x shares, y are sold immediately (with your agreement) on vesting to cover the income tax liability

Then you pay capital gains tax on the difference between the vest price and sales price

You will likely need to complete a tax return in the year of sale