Policy paper

Changes to the Company Share Option Plan rules

This tax information and impact note is about changes to the Company Share Option Plan rules

Documents

Details

This measure makes changes to the Company Share Option Plan (CSOP), a tax-advantaged employee share scheme available to all UK companies and their employees.

The employee share options limit will be doubled from £30,000 to £60,000.

The ‘worth having’ condition, which limits which types of shares are eligible for inclusion within a CSOP scheme, will be removed.

Changes to the share options limit will now be achievable through secondary rather than primary legislation.
These changes will come into effect from 6 April 2023.

Updates to this page

Published 15 March 2023

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