As announced in the UK government’s Growth Plan 2022, HMRC’s Employment Related Securities Bulletin 45 confirms the proposed changes to company share option plans (CSOPs).
For new options granted from 6 April 2023, the maximum employee share option limit will be increased from £30,000 to £60,000. The class of qualifying shares will also be extended to more closely align with the enterprise management incentive rules.
As announced in the UK government’s Growth Plan 2022, HMRC’s Employment Related Securities Bulletin 45 confirms the proposed changes to company share option plans (CSOPs).
For new options granted from 6 April 2023, the maximum employee share option limit will be increased from £30,000 to £60,000. The class of qualifying shares will also be extended to more closely align with the enterprise management incentive rules.
