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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
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Company Share Option Plan (CSOP): Taxation: Companies - cost of setting up a Schedule 4 CSOP scheme

The costs which a company incurs in setting up an a Schedule 4 CSOP scheme are specifically allowable as a deduction in computing the company’s profits for corporation tax purposes (Section 999 Corporation Tax Act 2009).