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1. • Share option scheme

     • 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

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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 CSOP scheme?

   • 3 (1) A CSOP scheme established by a company that controls one or more other companies (a “parent scheme company”) may extend to all or any of those other companies. (2) In the CSOP code a CSOP scheme established by a parent scheme company which so extends is called a “group scheme”. (3) In relation to a group scheme a “constituent company” means—

   Income Tax (Earnings and Pensions) Act 2003 - Legislation.gov.uk

   www.legislation.gov.uk/ukpga/2003/1/schedule/4

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   What is a company share option plan (CSOP)?

   • Options issued under a company share option plan (CSOP) provide employees with a right to acquire shares at a set point in the future for their market value as at the date of grant of the option.

   Company share option plans | Tax Guidance | Tolley - LexisNexis

   www.lexisnexis.co.uk/tolley/tax/guidance/company-share-option-plans

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   Are CSOP schemes open to all employees?

   • Schedule 4 CSOP schemes are not required to be open to all employees. They must provide benefits for participants in the form of share options, with no provision for other, or alternative benefits (paragraph 5).

   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 CSOP notice?

   • The notice must contain a declaration by the company secretary confirming that the Schedule 4 CSOP scheme meets the requirements of parts 2-6 of Schedule 4 at the time the notice is given. Where notice is given after the date of the first grant, the company secretary must certify that the requirements were met:

   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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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 with...

4. www.gov.uk › hmrc-internal-manuals › employee-taxETASSUM40110 - Schedule 4 Company Share Option Plan (CSOP ...

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

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   ETASSUM40110 - Schedule 4 Company Share Option Plan (CSOP): Introduction. These are discretionary schemes – the company can select the employees and directors it wishes to participate in the...

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 meets the...

6. www.legislation.gov.uk › ukpga › 2003Income Tax (Earnings and Pensions) Act 2003 - Legislation.gov.uk

   www.legislation.gov.uk › ukpga › 2003

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   Income Tax (Earnings and Pensions) Act 2003, SCHEDULE 4 is up to date with all changes known to be in force on or before 28 October 2024. There are changes that may be brought into force at a...

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

   www.lexisnexis.co.uk › tolley › tax

   A number of changes were made to CSOP by FA 2013 and FA 2014 to simplify the administration of the scheme and harmonise some of the rules with that of other tax-advantaged schemes. One of these changes means that from 6 April 2014 a qualifying CSOP is known as a ‘Schedule 4 CSOP scheme’.

8. www.charlesrussellspeechlys.com › en › insightsA guide to Company Share Option Plans - CRS

   www.charlesrussellspeechlys.com › en › insights

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   Feb 22, 2024 · A CSOP is a form of discretionary share option scheme which can have favourable tax treatment. The eligibility rules for CSOP schemes recently changed with effect from 6 April 2023, meaning CSOP is now an alternative open to some companies who previously did not qualify. The individual financial limit has also been doubled from £30,000 to £60,000.

9. 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.