Mort1968

Hi - I have a company long term incentive plan (not a SIP), in which shares are allocated annually with a 3 yr vesting period. Tax/NI is automatically paid on allocation by withholding a portion of the shares. However, once vested I start to receive dividend payments, which are automatically re-invested by the company to buy further shares. I have found conflicting information on various websites, some of which suggest these reinvested dividends are immediately subject to income tax, and others that say they are only subject to tax once the shares are sold. Can you please confirm which is correct? Thanks.