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.
皇冠体育app employee share options limit will be doubled from 拢30,000 to 拢60,000.
皇冠体育app 鈥榳orth having鈥� 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.
皇冠体育appse changes will come into effect from 6 April 2023.
Updates to this page
Published 15 March 2023