CSOP—basic principles

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Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent CSOP—basic principles content

Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Apr
Practice notes
ARCHIVED: This archived Practice Note provides background reading on the main differences between the CSOP guidance in ESSUM and where it can now be...
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9th Apr
Practice notes
Company share option plans (CSOPs) are tax-efficient share option plans. This Practice Note seeks to outline the main questions a company must ask...
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9th Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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9th Mar
Q&As
Company share option plan (CSOP) legislation dictates that the exercise price of the options must be:•stated at the time of grant, and•not manifestly...
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15th Feb
Precedents
That:•the [insert name of company] Company Share Option Plan (the Plan), in the form of the rules of the Plan on display before and at the meeting,...
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Produced in partnership with Sarah Nicholson 14th Feb
Precedents
[insert name of company adopting the CSOP] (Company)—[insert Company number]Minutes of a meeting of the[ remuneration committee of the] board of...
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14th Feb
Precedents
[insert name of company who granted the company share option plan (CSOP) option] (Company)Option certificate in respect of an Option granted under the...
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14th Feb
Precedents
The Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of company that granted the...
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11th Jan
Precedents
Rules of the [insert name of company granting CSOP options] Company share option plan[Approved by the company on [insert date on which the...
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6th Jan
Precedents
This Deed is entered into on [insert date on which the deed is executed] by [insert name of the company granting the options] whose registered office...
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18th Dec
Precedents
[insert date of letter][insert name of employee][insert address of employee]Dear [insert name of employee][insert name of Company] (the Company)Option...
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17th Dec
Precedents
I, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares of £[insert nominal value of...
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29th Nov
Precedents
[insert name of company adopting the CSOP] (Company)—[insert Company number]Minutes of a meeting of the[ remuneration committee of the] board of...
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29th Nov
Q&As
For all schemes adopted on or after 6 April 2014, CSOPs must only provide benefits for employees and directors in the form of share options and must...
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29th Nov

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