CSOP—valuation and compliance

CSOP—valuation and compliance guidance:

UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7 and the relevant...

Practice Note

Why do you need to obtain a CSOP valuation? A valuation of the shares granted under company share option plan (CSOP) options will often be required at different stages of...

Practice Note

This Practice Note covers the following topics: • the law governing company share option plans (CSOPs) self-certification, registration and filing requirements • the HMRC...

Practice Note

HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC department to contact...

Practice Note
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