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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 4 Company Share Option Plan (CSOP): Supplementary and defined terms: Introduction

Part 8 of Schedule 4 sets out HMRCs powers to obtain information that may be necessary in order to determine the tax liability of:

  • Participants, and
  • Any person whose tax liability is affected by the operation of the scheme.

This part of Schedule 4 also provides a number of definitions for specific concepts arising in this Schedule along with an index of defined expressions.