What are restricted stock options?

What are restricted stock options?

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My client has received a "delivery of restricted stock options". I don't know where to enter them on the share scheme pages. His (US based) employer's documentation says that he has been taxed on these under PAYE, but says that the details of the shares should also be reported on the Share Scheme pages. The SA helpline couldn't advise and I'm not sure what further information I'd need to get from my client - I have the date of grant, date of delivery, and value.
Can anyone help?
Tim

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