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1. • April 2023

     • From April 2023, qualifying companies will be able to grant CSOP options to employees over shares with a market value of up to £60,000. This is double the current £30,000 limit. The "worth having" restriction on share classes within CSOP will be eased.
     www.osborneclarke.com/insights/company-share-option-plan-expansion-and-increase-limits

     Company share option plan | Expansion and increase in limits

2. People also ask

   What are the changes to the company share option plan (CSOP)?

   • The Government has today announced two changes to the Company Share Option Plan (CSOP) scheme taking effect from 6 April 2023. There is currently a maximum employee share option limit based on market value at grant of £30,000. The Government has announced that this will be increased to £60,000 for any new options granted from 6 April 2023.

   Employment Related Securities Bulletin 45 (September 2022)

   www.gov.uk/guidance/employment-related-securities-bulletin-45-september-2022

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   When will CSOP options be able to be granted?

   • The changes over the restrictions on the shares which CSOP options may be granted over may mean that companies that were previously unable to grant CSOP options will be able to from 6 April 2023.

   Company Share Option Plans: key changes to the rules

   www.rsmuk.com/insights/employment-matters/employment-tax/company-share-option-plans-key-changes-to-the-rules

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   What does CSOP mean for your company?

   • From 6 April CSOPs will be open to more companies and option grants can be more generous – here’s what it could mean for your company. Tax-advantaged Company Share Option Plan changes: get ready! From 6 April 2023, the requirement that only certain classes of shares can be used in a tax-advantaged Company Share Option Plan (CSOP) will be removed.

   Tax-advantaged Company Share Option Plan changes: get ready! - KPMG

   kpmg.com/uk/en/home/insights/2023/02/tmd-tax-advantaged-company-share-option-plan-changes-get-ready.html

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   Can an employee hold CSOP options over shares?

   • Currently, an employee cannot hold unexercised CSOP options over shares with a market value, measured on the date of grant, of more than £30,000. For some established companies, this limit reduces the effectiveness of CSOP options as an employee incentive. This limit will increase to £60,000 in respect of options granted on or after 6 April 2023.

   Tax-advantaged Company Share Option Plan changes: get ready! - KPMG

   kpmg.com/uk/en/home/insights/2023/02/tmd-tax-advantaged-company-share-option-plan-changes-get-ready.html

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   What are the changes to the company share option plan?

   • The Government has announced that this will be increased to £60,000 for any new options granted from 6 April 2023. Existing options are unaffected by this change. There is currently a requirement that any shares used in the Company Share Option Plan scheme must be in a share class that is ‘worth having’, by either:

   Employment Related Securities Bulletin 45 (September 2022)

   www.gov.uk/guidance/employment-related-securities-bulletin-45-september-2022

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   When will CSOP changes come into effect?

   • These will come into effect on 6 April 2023, with one future change for 2024. The reform of CSOP options announced in last year's Autumn Statement will also take effect this April and will widen who may grant and benefit from these options. Three key changes were announced at the Spring budget:

   Changes to the rules relating to EMI and CSOP options - Taylor Wessing

   www.taylorwessing.com/en/insights-and-events/insights/2023/03/changes-to-the-rules-relating-to-emi-and-csop-options

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

   www.gov.uk › government › publications

   • Cached

   Mar 15, 2023 · 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...

4. www.gov.uk › government › publicationsChanges to the Company Share Option Plan rules - GOV.UK

   www.gov.uk › government › publications

   • Cached

   Mar 15, 2023 · Details. This measure makes 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...

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

   www.rsmuk.com › insights › employment-matters

   • Cached

   CSOP changes from 6 April 2023. From 6 April 2023, there are set to be two changes to the CSOP rules. These are: an increase in the maximum market value of shares under option at grant; and. a relaxation over the share class over which options can be granted.

7. kpmg.com › uk › enTax-advantaged Company Share Option Plan changes - KPMG

   kpmg.com › uk › en

   • Cached

   Feb 6, 2023 · From 6 April 2023, the requirement that only certain classes of shares can be used in a tax-advantaged Company Share Option Plan (CSOP) will be removed. This will enable more companies to consider a CSOP for the first time.

   • Author: Liz Hunter

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

   www.charlesrussellspeechlys.com › en › insights

   • Cached

   Feb 22, 2024 · 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.gov.uk › guidance › employment-relatedEmployment Related Securities Bulletin 45 (September 2022)

   www.gov.uk › guidance › employment-related

   • Cached

   Sep 23, 2022 · The Government has today announced two changes to the Company Share Option Plan (CSOP) scheme taking effect from 6 April 2023. Increase to the employee option limit. There is currently a...

10. www.taylorwessing.com › en › insights-and-eventsChanges to the rules relating to EMI and CSOP options

    www.taylorwessing.com › en › insights-and-events

    • Cached

    Mar 17, 2023 · The UK Government announced in the Spring budget on 15 March 2023 certain changes to how EMI share options are granted, designed to simplify the process. These will come into effect on 6 April 2023, with one future change for 2024.