Hi,
Restricted Stock Units, are a way of employers providing incentives to employees over the long term (
ERSM20192 - Employment-related securities and options: what are securities: Long Term Incentive Plan (LTIP)).
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If the income is not included in your P60 pay figure, please include it in the box on the employment page for 'Tips and other payments not included on your P60' (box 3 of SA102 or online equivalent).
ERSM20193 advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received.
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents.
If you retain the shares after they vest, then you may have capital gains tax to pay on selling the shares.
Thank you.