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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): Exchange of share options: Contents

  1. ETASSUM45100
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Introduction
  2. ETASSUM45110
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Company reorganisation
  3. ETASSUM45120
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Rollover of options
  4. ETASSUM45130
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Scheme rules
  5. ETASSUM45140
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: When a rollover of options can take place
  6. ETASSUM45150
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Obtaining control by general offer
  7. ETASSUM45160
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Obtaining control by compromise or arrangement
  8. ETASSUM45170
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Obtaining control as a result of a non-UK company reorganisation
  9. ETASSUM45180
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Becoming bound or entitled
  10. ETASSUM45190
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Agreement of the acquiring company
  11. ETASSUM45200
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Appropriate period
  12. ETASSUM45210
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Equivalent options
  13. ETASSUM45220
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Exercise provisions of new options
  14. ETASSUM45230
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Number of shares subject to new options
  15. ETASSUM45240
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Acquisition price of new options
  16. ETASSUM45250
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Income tax consequences
  17. ETASSUM45260
    Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: CGT consequences for the option holder