Commentary

D1.330 Share option schemes

Corporate tax
Corporate tax | Commentary

D1.330 Share option schemes

Corporate tax | Commentary

Relief in connection with employee share schemes

D1.330 Share option schemes

A share option scheme means1 a 'Schedule 3' SAYE option scheme (E4.570–E4.580) or a 'Schedule 4' company share option plan (CSOP, E4.581–E4.590). Where schemes meet the necessary conditions, they can be self-certified by scheme organisers.

A company which sets up such a scheme may obtain relief for the costs incurred in setting it up2.

In most cases the profits of the trade or property business carried on by the establishing company will be within the charge to corporation tax and CTA 20093 will apply. But a scheme may be

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