CSOP: end of year return template and guidance notes

HMRC have updated their guidance on this topic.

The guidance instructs users to “Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options”.

The end-of-year template from 6 April 2023 has been added, and “guidance and technical notes for on or before 5 April 2023 have been removed”.

https://www.gov.uk/government/publications/company-share-option-plan-end-of-year-return-template?utm_medium=email&utm_campaign=govuk-notifications-single-page&utm_source=db6baf62-d088-4f87-adf9-1c889d8c985c&utm_content=immediately

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