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1. • • A Schedule 4 CSOP scheme (that is, a share option scheme that qualifies for tax relief under the CSOP code of ITEPA 2003) can only be granted over fully paid-up, irredeemable shares that form part of the ordinary share capital of the issuing company (see 15.1.1 for the definition of ‘ordinary share capital’).
     library.croneri.co.uk/cch_uk/dess/14-1

     14.1 Eligibility for a Schedule 4 CSOP | Croner-i Tax and ...

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   What is a Schedule 4 CSOP scheme?

   • The scheme is a Schedule 4 CSOP scheme from the date of the notice or, if the notice is given after the first share options have been granted, from the date of the first grant of options (paragraph 28A (4)). Notice must be given by 6 July following the end of the tax year in which the first grant of options is made under the scheme.

   ETASSUM41130 - Schedule 4 Company Share Option Plan (CSOP): Gene…

   www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum41130

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   What is a Schedule 4 Company Share Option Plan?

   • This section explains the layout of the guidance on Schedule 4 Company Share Option Plans, which were previously known as discretionary share option plans or executive share option schemes until 1996. These plans provide for share options to be granted to employees and directors. The main requirements of the scheme are explained in this section.

   Employee Tax Advantaged Share Scheme User Manual

   www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum41110

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   What is a company share option plan (CSOP)?

   • Company Share Option Plans (CSOP) are tax-advantaged discretionary share option plans under which a company may grant options to any employee or full-time executive director. CSOP terms require that the employee must acquire shares at an exercise price that is not less than the market value of the shares on the date the CSOP option was granted.

   CSOP: Tax-Efficient Company Share Option Plans - BDO

   www.bdo.co.uk/en-gb/insights/tax/global-employer-services/company-share-option-plan-(csop)

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   What are CSOP options?

   • The shares under the CSOP option must be ordinary shares, non-redeemable and fully paid up. The issuing company must not be under the control of another company (unless the company’s shares or the controlling company’s shares are listed on a recognised stock exchange).

   CSOP: Tax-Efficient Company Share Option Plans - BDO

   www.bdo.co.uk/en-gb/insights/tax/global-employer-services/company-share-option-plan-(csop)

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   When will CSOP changes affect share options?

   • These changes will have effect for share options granted under CSOP schemes on or after 6 April 2023. Existing CSOP options granted before 6 April 2023 will also benefit from these changes. Current law is included in Schedule 4 to Income Tax Earnings and Pensions Act (ITEPA) 2003.

   Reform of Company Share Option Plan - GOV.UK

   www.gov.uk/government/publications/changes-to-the-company-share-option-plan-rules/reform-of-company-share-option-plan

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   Are CSOP options tax-advantaged?

   • For individuals exercising CSOP options in tax-advantaged circumstances, any increase in the value of the shares between the grant and the exercise of the share option is delivered free of income tax and NICs.

   Tax-advantaged Company Share Option Plans (CSOP) - Pinsent Masons

   www.pinsentmasons.com/out-law/guides/hmrc-approved-company-share-option-plans-csop

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3. www.gov.uk › hmrc-internal-manuals › employee-taxETASSUM41110 - Schedule 4 Company Share Option Plan (CSOP ...

   www.gov.uk › hmrc-internal-manuals › employee-tax

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   A Schedule 4 CSOP scheme is a scheme which: is established by a company, provides for share options to be granted to employees and directors, is not an SAYE option scheme, and. complies...

4. www.gov.uk › government › publicationsReform of Company Share Option Plan - GOV.UK

   www.gov.uk › government › publications

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   Mar 15, 2023 · This measure makes three changes to the Company Share Option Plan (CSOP), a tax-advantaged employee share scheme available to all UK companies and their employees: The employee share...

   • This measure supports companies to attract talent and ultimately grow and succeed, by expanding the availability and generosity of CSOP. This will...
   • At Budget 2021, the government published a call for evidence to seek views on whether the EMI scheme should be expanded. At Spring Statement 2022,...
   • Operative dateThese changes will have effect for share options granted under CSOP schemes on or after 6 April 2023. Existing CSOP options granted b...
   • Exchequer impact (£m) 2022 to 2023 2023 to 2024 2024 to 2025 2025 to 2026 2026 to 2027 2027 to 2028 — -10 -15 -20 -85 -125 These figures are set ou...
   • The measure will be monitored through information required to be returned to HMRC, and will be kept under review through communication with the HMR...
   • If you have any questions about this change, please email: shareschemes@hmrc.gov.uk

5. www.gov.uk › hmrc-internal-manuals › employee-taxETASSUM41130 - Schedule 4 Company Share Option Plan (CSOP ...

   www.gov.uk › hmrc-internal-manuals › employee-tax

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   From 6 April 2014 a scheme is a “Schedule 4 CSOP scheme” if the company has given notice of the scheme to HMRC within the appropriate time limit and has confirmed that the scheme...

6. www.bdo.co.uk › en-gb › insightsCSOP: Tax-Efficient Company Share Option Plans - BDO

   www.bdo.co.uk › en-gb › insights

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   Discover how Company Share Option Plans (CSOPs) offer tax advantages for businesses. Learn about CSOP benefits, limits, and implementation.

7. www.lexisnexis.co.uk › tolley › taxCompany share option plans | Tax Guidance | Tolley - LexisNexis

   www.lexisnexis.co.uk › tolley › tax

   One of these changes means that from 6 April 2014 a qualifying CSOP is known as a ‘Schedule 4 CSOP scheme’. Benefits of a Schedule 4 CSOP scheme. A Schedule 4 CSOP scheme is a tax-advantaged share option scheme which means that, provided certain criteria are met, HMRC allows preferential tax treatment for

8. www.rsmuk.com › insights › employment-mattersCompany Share Option Plans: key changes to the rules

   www.rsmuk.com › insights › employment-matters

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   What is a CSOP? CSOPs are tax advantaged arrangements under which companies can grant share options to selected employees. CSOP options give employees the right to buy shares in the company at a fixed price, at a specified time.

9. www.pinsentmasons.com › out-law › guidesTax-advantaged Company Share Option Plans (CSOP) - Pinsent Masons

   www.pinsentmasons.com › out-law › guides

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   Nov 3, 2022 · A Company Share Option Plan (CSOP) is a tax-advantaged share plan that enables a company to grant market value share options to selected executive directors and employees. Options can be granted over shares with a maximum value per individual of £30,000 as at the date of the grant, increasing to £60,000 from 6 April 2023.