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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 4 Company Share Option Plan (CSOP): Notification & Enquiries: Information powers

Paragraph 33 provides the authority for an officer of HMRC to request information from companies with Schedule 4 CSOP schemes which the officer reasonably requires for the performance of any functions of HMRC or an officer of HMRC under the CSOP code, and which the person to whom the notice is addressed can reasonably obtain. In particular this may be to check anything in or accompanying a notice or return, or required to determine the tax liability of any scheme participant or other person whose liability to tax the operation of the scheme is relevant to.