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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
, see all updates

Company Share Option Plan (CSOP): Taxation: Contents

  1. ETASSUM48100
    Company Share Option Plan (CSOP): Taxation: Introduction
  2. ETASSUM48110
    Company Share Option Plan (CSOP): Taxation: Income tax consequences for participants
  3. ETASSUM48120
    Company Share Option Plan (CSOP): Taxation: Grant of share options - general
  4. ETASSUM48130
    Company Share Option Plan (CSOP): Taxation: Grant of share options – Schedule 4 CSOP schemes
  5. ETASSUM48140
    Company Share Option Plan (CSOP): Taxation: Exercise of share options - general
  6. ETASSUM48150
    Company Share Option Plan (CSOP): Taxation: Exercise of share options – Schedule 4 CSOP schemes
  7. ETASSUM48160
    Company Share Option Plan (CSOP): Taxation: Release, surrender, cancellation of share options
  8. ETASSUM48170
    Company Share Option Plan (CSOP): Taxation: Post-acquisition income tax consequences - general
  9. ETASSUM48180
    Company Share Option Plan (CSOP): Taxation: Post-acquisition income tax consequences - Schedule 4 CSOP schemes
  10. ETASSUM48190
    Company Share Option Plan (CSOP): Taxation: Disposal of shares - general
  11. ETASSUM48200
    Company Share Option Plan (CSOP): Taxation: Disposal of shares – Schedule 4 CSOP schemes
  12. ETASSUM48210
    Company Share Option Plan (CSOP): Taxation: Non-residents and share options - general
  13. ETASSUM48220
    Company Share Option Plan (CSOP): Taxation: Non-residents and share options – Schedule 4 CSOP schemes
  14. ETASSUM48230
    Company Share Option Plan (CSOP): Taxation: Tax consequences for the grantor of an option
  15. ETASSUM48240
    Company Share Option Plan (CSOP): Taxation: Companies - cost of setting up a Schedule 4 CSOP scheme
  16. ETASSUM48250
    Company Share Option Plan (CSOP): Taxation: Operation of PAYE
  17. ETASSUM48260
    Company Share Option Plan (CSOP): Taxation: Withholding
  18. ETASSUM48270
    Company Share Option Plan (CSOP): Taxation: Joint NIC elections and agreements
  19. ETASSUM48280
    Company Share Option Plan (CSOP): Taxation: Readily Convertible Assets (RCA’s)