Business tax – form

Share Schemes: Company Share Option Plan (35)

For the 2014 to 2015 tax year use the Company Share Option Plan (CSOP): end of year template, for previous years use form 35 if you're an employer returning details of options granted or exercised under a CSOP share scheme.

Documents

Company Share Option Plan: end of year return template

Company share option plan (2014)

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Company share option plan (2013)

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Company share option plan (2012)

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Company share option plan (2011)

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Detail

If you’re an employer operating a CSOP, use the end of year template for 2014 to 2015 or form 35 for previous years to provide information about that plan.