HMRC has published a reminder of changes to the company share option plan (CSOP) rules from 6 April 2023. HMRC’s Employment Related Securities Bulletin 48 highlights the following key changes:
The bulletin also notes the impact of the reduction in the CGT annual exempt amount to £6,000 from 6 April 2023.
HMRC’s Employee Tax Advantaged Share Scheme User Manual has been updated to reflect the changes (principally at ETASSUM40000 and ETASSUM50000).
HMRC has published a reminder of changes to the company share option plan (CSOP) rules from 6 April 2023. HMRC’s Employment Related Securities Bulletin 48 highlights the following key changes:
The bulletin also notes the impact of the reduction in the CGT annual exempt amount to £6,000 from 6 April 2023.
HMRC’s Employee Tax Advantaged Share Scheme User Manual has been updated to reflect the changes (principally at ETASSUM40000 and ETASSUM50000).