HP1990

Hello, I am seeking advice on the tax treatment for a UK-based individual who is employed in the UK but provides advisory services to other companies, including those in the US and the UK. Specifically, I would like to understand the implications whereby: The individual operates in a personal capacity. The individual operates through a UK-registered company. The advisory services include compensation in the form of shares that will vest monthly over a two-year period. Could you please clarify the following points? Individual Scenario: How are the shares from the advisory services taxed in the UK? What are the tax implications of receiving shares that vest monthly over two years? Any difference between Options vs Restricted Stock Units? Are there any specific considerations for the shares received from US companies? Company Scenario: How are the shares from the advisory services taxed/treated if it is channelled through a UK-registered company with same vesting schedule? Any difference between Options vs Restricted Stock Units? Are there any special tax treatments or considerations for shares from US companies? Any detailed guidance on these scenarios would be greatly appreciated. Thank you!