Bonus as RSU shares - tax date

I was lucky enough to get a Bonus in 2021, which was given as unrestricted share units withheld for 3 years. In 2021 I earned well under £100k (even with the Bonus). I'm now in the lucky position that I earn over £100k (just) and that these RSUs become available. Am I right to believe that they will be fully taxed (income and NI) this year or is there a way to 'shift them back', as otherwise I believe that due to the tapering personal allowance I'm basically hit with 60% marginal tax on them?

Hi,

Yes, they will be taxed on a receipts basis which means being taxed in the year they were paid.

Thank you.