CSOP—basic principles

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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
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Practice notes
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Practice notes
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Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
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Practice notes
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent CSOP—basic principles content

Precedents
CSOP rulesRules 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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7th Jun
Q&As
Can an option holder be forced to pay a company share option plan exercise price in advance?Company share option plan (CSOP) legislation dictates that...
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6th Jun
Q&As
When is a right to receive cash an acceptable feature of a company share option plan (CSOP) scheme?For all schemes adopted on or after 6 April 2014,...
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6th Jun
Practice notes
EMI schemes versus CSOPsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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5th Jun
Practice notes
When is a CSOP appropriate?Company share option plans (CSOPs) are tax-efficient share option plans. This Practice Note seeks to outline the main...
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5th Jun
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 5th Jun
Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
Read More >
5th Jun
Practice notes
Comparison of the company share option scheme (CSOP) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged...
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5th Jun
Precedents
Board minutes—approving the satisfaction of CSOP option exercises[insert name of company adopting the CSOP] (Company)—[insert Company number]Minutes...
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5th Jun
Precedents
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
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5th Jun
Precedents
Covering letter to CSOP option holders [insert date of letter][insert name of employee][insert address of employee]Dear [insert name of...
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5th Jun
Precedents
CSOP option certificate[insert name of company who granted the company share option plan (CSOP) option] (Company)Option certificate in respect of an...
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5th Jun
Precedents
Deed of renouncement of optionI, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares...
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5th Jun
Precedents
Shareholder resolution approving a CSOP for a quoted companyThat:•the [insert name of company] Company Share Option Plan (the Plan), in the form of...
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Produced in partnership with Sarah Nicholson 5th Jun
Precedents
Board minutes—approving the adoption of a CSOP and the grant of CSOP options[insert name of company adopting the CSOP] (Company)—[insert Company...
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5th Jun
Precedents
CSOP deed of grantThis Deed is entered into on [insert date on which the deed is executed] by [insert name of the company granting the options] whose...
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5th Jun

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