Company Share Option Plan:Plan (CSOP): end of year return template, technical notenotes and guidance notes
Use the template or technical notenotes 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
-
6
AprilMarch20242026 — See all updates
Documents
Company Share Option Plan: end of year return template — from 2023 to 2024 tax year
ODS, 9.4 KB
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Company Share Option Plan: end of year return template — before the 2023 to 2024 tax year
ODS, 9.35 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.
Details
OnTo thiscomplete pageyour you’llend findof year template for a Company Share Option Plan (CSOP) either:
- use HMRC’s end of year return template
- create your own template using the technical notes
Use the guidance notes to help you completefill yourin endspecific sections of yearthe template.
YouCheck mustthat makeyou’re sureusing you use the correct template for the tax year you’re submitting a return for. If you don’t use the correct template, it will not be processed correctly through the ERSemployment related securities online service.service and may result in delays.
YouAfter cancompleting useyour thetemplate, templateyou orcan:
- avoid
createdelays in your ownsubmissions templateby usingchecking theyour technicalfiles note.for Onceformatting completederrors
- submit
uploadyour thereturn
Updates attachmentto onthis thepage
Published employment3 relatedMarch securities2015
Last (ERS)updated online6 serviceMarch 2026
href="#full-history">+ show all updates.
You
-
Both useCompany theShare checkingOption servicePlan: throughoutguidance thenotes yearhave been updated to makeconfirm surethat yourAlternative attachmentsInvestment containMarket no(AIM) errors.and ThePrivate checkingIntermittent serviceSecurities isand availableCapital throughExchange theSystem ERS(PISCES) onlineare service.
Publishednot 3recognised Marchstock 2015
Lastexchanges updatedfor 6the Aprilpurpose 2024
+ showof allcompleting updates
- this end of year return.
-
Company Share Option Plan: end of year return template — from 2023 to 2024 tax year has been added to the page.
-
Sign up for emails or print this page
Update history
2026-03-06 14:27
Both Company Share Option Plan: guidance notes have been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.
2024-04-06 00:15
Company Share Option Plan: end of year return template – from 2023 to 2024 tax year has been added to the page.
2024-02-06 08:00
We have added Company Share Option Plan guidance and technical notes for the April 2024 changes.
2023-04-05 17:00
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.
2023-02-28 16:00
The changes from 6 April 2023 Company Share Option Plan: guidance notes and Company Share Option Plan: Technical note have been added.
Company Share Option Plan: end of year return template — from 2023 to 2024 tax year
ODS, 9.4 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.
Company Share Option Plan: end of year return template — before the 2023 to 2024 tax year
ODS, 9.35 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.
Details
OnTo thiscomplete pageyour you’llend findof year template for a Company Share Option Plan (CSOP) either:
- use HMRC’s end of year return template
- create your own template using the technical notes
Use the guidance notes to help you completefill yourin endspecific sections of yearthe template.
YouCheck mustthat makeyou’re sureusing you use the correct template for the tax year you’re submitting a return for. If you don’t use the correct template, it will not be processed correctly through the ERSemployment related securities online service.service and may result in delays.
YouAfter cancompleting useyour thetemplate, templateyou orcan:
- avoid
createdelays in your ownsubmissions templateby usingchecking theyour technicalfiles note.for Onceformatting completederrors
- submit
uploadyour thereturn
Updates attachmentto onthis thepage
Published employment3 relatedMarch securities2015
Last (ERS)updated online6 serviceMarch 2026
href="#full-history">+ show all updates.
You
-
Both useCompany theShare checkingOption servicePlan: throughoutguidance thenotes yearhave been updated to makeconfirm surethat yourAlternative attachmentsInvestment containMarket no(AIM) errors.and ThePrivate checkingIntermittent serviceSecurities isand availableCapital throughExchange theSystem ERS(PISCES) onlineare service.
Details
OnTo thiscomplete pageyour you’llend findof year template for a Company Share Option Plan (CSOP) either:
- use HMRC’s end of year return template
- create your own template using the technical notes
Use the guidance notes to help you completefill yourin endspecific sections of yearthe template.
YouCheck mustthat makeyou’re sureusing you use the correct template for the tax year you’re submitting a return for. If you don’t use the correct template, it will not be processed correctly through the ERSemployment related securities online service.service and may result in delays.
YouAfter cancompleting useyour thetemplate, templateyou orcan:
- avoid
createdelays in yourownsubmissionstemplatebyusingcheckingtheyourtechnicalfilesnote.forOnceformattingcompletederrors - submit
uploadyourthereturn
Updates attachmentto onthis thepage
You
-
Both
useCompanytheSharecheckingOptionservicePlan:throughoutguidancethenotesyearhave been updated tomakeconfirmsurethatyourAlternativeattachmentsInvestmentcontainMarketno(AIM)errors.andThePrivatecheckingIntermittentserviceSecuritiesisandavailableCapitalthroughExchangetheSystemERS(PISCES)onlineareservice.
- this end of year return.
-
Company Share Option Plan: end of year return template — from 2023 to 2024 tax year has been added to the page.
Sign up for emails or print this page
Update history
2026-03-06 14:27
Both Company Share Option Plan: guidance notes have been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.
2024-04-06 00:15
Company Share Option Plan: end of year return template – from 2023 to 2024 tax year has been added to the page.
2024-02-06 08:00
We have added Company Share Option Plan guidance and technical notes for the April 2024 changes.
2023-04-05 17:00
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.
2023-02-28 16:00
The changes from 6 April 2023 Company Share Option Plan: guidance notes and Company Share Option Plan: Technical note have been added.