Guidance

CSOP: end of year return template, technical note and guidance notes

Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.

Documents

Company Share Option Plan: end of year return template

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Details

You should read the changes from :

  • 6 April 2023 Company Share Option Plan: guidance notes
  • 6 April 2023 Company Share Option Plan: Technical note

These tell you about the changes being made to the Company Share Option Plan end of year template from 6 April 2023.

If you a submitting a return on or before 5 April 2023, you should refer to the On or before 5 April 2023 Company Share Option Plan guidance and Technical note.

On this page you’ll find guidance notes to help you complete your end of year template.

You can use the template or create your own template using the technical note. Once completed upload the attachment on the employment related securities (ERS) online service.

You can also use the checking service throughout the year to make sure your attachments contain no errors. The checking service is available through the ERS online service.

Published 3 March 2015
Last updated 28 February 2023 + show all updates
  1. The changes from 6 April 2023 Company Share Option Plan: guidance notes and Company Share Option Plan: Technical note have been added.

  2. Company Share Option Plan: Technical note has been updated.

  3. Company Share Option Plan: Technical note has been added to the page.

  4. First published.