Guidance

Company Share Option Plan (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
6 April 2024 — 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: guidance notes — from 2023 to 2024 tax year

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Company Share Option Plan: Technical notes — from 2023 to 2024 tax year

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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.

Company Share Option Plan: guidance notes — before the 2023 to 2024 tax year

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Company Share Option Plan: technical notes — before the 2023 to 2024 tax year

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Details

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

You must make sure 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 ERS online service.

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.

Updates to this page

Published 3 March 2015
Last updated 6 April 2024 + show all updates

  1. Company Share Option Plan: end of year return template — from 2023 to 2024 tax year has been added to the page.

  2. We have added Company Share Option Plan guidance and technical notes for the April 2024 changes.

  3. 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.

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

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

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

  7. First published.

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