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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): Requirements relating to options: Contents

  1. ETASSUM44100
    Requirements relating to options: Introduction
  2. ETASSUM44110
    Requirements relating to options: Price to be stated
  3. ETASSUM44120
    Requirements relating to options: Terms of an option
  4. ETASSUM44130
    Requirements relating to options: Market value (MV) of shares
  5. ETASSUM44140
    Requirements relating to options: Shares included in the London Stock Exchange (LSE) daily official list
  6. ETASSUM44150
    Requirements relating to options: AIM and other junior market listed shares
  7. ETASSUM44160
    Requirements relating to options: Shares included on a Recognised Stock Exchange (RSE)
  8. ETASSUM44170
    Requirements relating to options: Unlisted shares and shares not listed on any RSE
  9. ETASSUM44180
    Requirements relating to options: MV to be agreed in advance of grant
  10. ETASSUM44190
    Requirements relating to options: Date for which MV determined
  11. ETASSUM44200
    Requirements relating to options: Flotations
  12. ETASSUM44210
    Requirements relating to options: Variations of share capital
  13. ETASSUM44220
    Requirements relating to options: Demergers
  14. ETASSUM44230
    Requirements relating to options: Adjustments permitted
  15. ETASSUM44240
    Requirements relating to options: Bonus issues
  16. ETASSUM44250
    Requirements relating to options: Rights issues
  17. ETASSUM44260
    Requirements relating to options: Adjusted price less than nominal value
  18. ETASSUM44270
    Requirements relating to options: Non-transferability of options
  19. ETASSUM44280
    Requirements relating to options: Performance conditions
  20. ETASSUM44290
    Requirements relating to options: Alterations to performance conditions
  21. ETASSUM44300
    Requirements relating to options: Death of option-holder
  22. ETASSUM44310
    Requirements relating to options: Exercise of options on cessation of employment
  23. ETASSUM44320
    Requirements relating to options: For injury
  24. ETASSUM44330
    Requirements relating to options: For disability
  25. ETASSUM44340
    Requirements relating to options: For redundancy
  26. ETASSUM44350
    Requirements relating to options: For retirement
  27. ETASSUM44360
    Requirements relating to options: Employment equality (age) regulations 2006
  28. ETASSUM44370
    Requirements relating to options: For illness
  29. ETASSUM44380
    Requirements relating to options: Cessation for other reasons
  30. ETASSUM44390
    Requirements relating to options: Company discretion - leavers
  31. ETASSUM44400
    Requirements relating to options - TUPE transfers and transfer of employing company out of the group
  32. ETASSUM44410
    Requirements relating to options: Conditional exercise of options for corporate events
  33. ETASSUM44420
    Requirements relating to options: Change of control
  34. ETASSUM44430
    Requirements relating to options: Non-UK company reorganisation arrangement
  35. ETASSUM44440
    Requirements relating to options: Exercise of options for company events
  36. ETASSUM44450
    Requirements relating to options: Scheme of arrangement
  37. ETASSUM44460
    Requirements relating to options: Bound or entitled
  38. ETASSUM44470
    Requirements relating to options: Company discretion - General