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1. • Tax-advantaged discretionary share option plans

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

     CSOP: Tax-Efficient Company Share Option Plans - BDO

2. People also ask

   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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   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 is a CSOP & how does it work?

   • A CSOP is a share options scheme authorised by HMRC, allowing UK companies to grant employees the option to purchase company shares at a predetermined price. The barebones: At the start of the scheme, the company sets a fixed "option price" for its shares set at the market value at the time.

   CSOP: The Company Share Option Plan - Vestd

   www.vestd.com/company-share-option-plans

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   Can CSOP options be granted over shares?

   • An individual can only hold CSOP options over shares (valued at the date of grant) worth a total of £60,000 which is much lower than the financial limit under EMI. Employees with a “material interest” in the company do not qualify to be granted CSOP options.

   A guide to Company Share Option Plans - CRS

   www.charlesrussellspeechlys.com/en/insights/expert-insights/corporate/2024/a-guide-to-company-share-option-plans/

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   Is a close company a CSOP?

   • A close company, for the purposes of UK tax law, is broadly speaking a small company with no more than five controlling parties. Share options must be granted with an exercise price which is equal to or exceeds the market value of a share at the grant date. Discounted options cannot be granted under a CSOP.

   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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   What does CSOP stand for?

   • UK companies and their employees. 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 options limit will be doubled from £30,000 to £60,000.

   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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3. 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.

4. www.gov.uk › company-share-option-planCompany Share Option Plan - GOV.UK

   www.gov.uk › company-share-option-plan

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   Company Share Option Plan. This gives you the option to buy up to £60,000 worth of shares from 6 April 2023 (or £30,000 if the options were granted before 6 April 2023).

5. Videos

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

   www.charlesrussellspeechlys.com › en › insights

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   Feb 22, 2024 · What is a Company Share Option Plan (“CSOP”)? 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.

7. www.vestd.com › company-share-option-plansThe Company Share Option Plan (CSOP) explained - Vestd

   www.vestd.com › company-share-option-plans

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   Oct 2, 2024 · A CSOP is a share options scheme authorised by HMRC, allowing UK companies to grant employees the option to purchase company shares at a predetermined price. The barebones: At the start of the scheme, the company sets a fixed "option price" for its shares set at the market value at the time.

8. 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.

   • Author: Lynette Jacobs

9. www.gov.uk › government › publicationsCompany Share Option Plan: guidance notes - GOV.UK

   www.gov.uk › government › publications

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   Apr 6, 2024 · The company secretary or the person acting as the company secretary must complete an online end-of-year return on or before 6 July for each registered and self-certified Schedule 4 Company...

10. www.gov.uk › reform-of-company-share-option-planReform of Company Share Option Plan - GOV.UK

    www.gov.uk › reform-of-company-share-option-plan

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