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ETASSUM48240 | Company Share Option Plan (CSOP): Taxation: Companies - cost of setting up a Schedule 4 CSOP scheme

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

The costs which a company incurs in setting up an a Schedule 4 CSOP scheme are specifically allowable as a deduction in computing the company’s profits for corporation tax purposes (Section 999 Corporation Tax Act 2009).