HMRC have updated their CSOP: end of year return template, technical note and guidance notes. This appears to be the first update to the HMRC guidance since June 2016.
Taxpayers are instructed to “use this template or the technical note to create your own template to tell HM Revenue and Customs of registered tax advantaged Company Share Option Plan (CSOP) options”.
Related content from Claritax Books
Employee Share Schemes, written by chartered tax adviser and barrister Thomas Dalby, examines the range of official share schemes. The book offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.