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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The employment requirement: Contents

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