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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM42100 · Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement

  • ETASSUM42110 · Overview
  • ETASSUM42120 · Grant of options
  • ETASSUM42130 · Full-time directors
  • ETASSUM42140 · Obtaining rights
  • ETASSUM42150 · Secondment of employees
  • ETASSUM42160 · Service companies
  • ETASSUM42170 · Self employed consultants
  • ETASSUM42180 · Exercise of options
  • ETASSUM42190 · Option not transferable
  • ETASSUM42200 · Nominees
  • ETASSUM42210 · Death of an option holder
  1. Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: Contents
  2. Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Contents

ETASSUM42100 | Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Contents

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Contents11 entries

  1. ETASSUM42110Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Overview
  2. ETASSUM42120Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Grant of options
  3. ETASSUM42130Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Full-time directors
  4. ETASSUM42140Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Obtaining rights
  5. ETASSUM42150Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Secondment of employees
  6. ETASSUM42160Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Service companies
  7. ETASSUM42170Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Self employed consultants
  8. ETASSUM42180Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Exercise of options
  9. ETASSUM42190Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Option not transferable
  10. ETASSUM42200Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Nominees
  11. ETASSUM42210Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Death of an option holder
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