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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For disability

Although the term ‘disability’ is not defined in legislation, it is one of the four good leaver terms within section 524(2B)(a)(i) ITEPA that allows for tax relief provided that exercise occurs within 6 months of cessation for this reason. As the term is not defined it is for the company to determine whether or not cessation has occurred for this reason; scheme rules will generally state that it is for the board to determine that cessation has occurred due to disability. It is acceptable for disability to be defined in terms of the Disability Discrimination Act, but this is not a requirement.