Unvested Performance Share Plan from my employer

Hi, For the first time, I have received "unvested" shares this year from my employer in the UK. Should I report now, or when it is vested in 3 years time? Any pointers or relevant HMRC documents would be helpful. Thanks Bala

Hi Balakrishnan,
It will be when they actually vest.
Thank you.

Thanks. Are there any relevant HMRC documents that can provide more info? I understand from my company documents that if I held the awarded shares in the same company sponsored platform for 5 years, then there is no tax liability for me. Just want to get more clear information. Thanks Balakrishnan

Hi,
You can see guidance here:
Tax and Employee Share Schemes
Thank you.