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.

From:
HM Revenue & Customs
Published
3 March 2015
Last updated
528 AprilFebruary 2023 — See all updates

Documents

Company Share Option Plan: end of year return template

ODS, 9.359.22 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

On or before 5 April 2023: Company Share Option Plan: Technical note

HTML

On or before 5 April 2023 : Company Share Option Plan: guidance notes

HTML

From 6 April 2023: Company Share Option Plan: guidance notes

HTML

From 6 April 2023: Company Share Option Plan: technicalTechnical note

HTML

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 528 AprilFebruary 2023 + show all updates

  1. The Company Share Option Plan: end of year return template from 6 April 2023 has been added. The guidance and technical notes for on or before 5 April 2023 have been removed.

  2. The changes from 6 April 2023 Company Share Option Plan: guidance notes and Company Share Option Plan: Technical note have been added.

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

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

  5. First published.