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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
1 April 2026 - See all updates

ETASSUM43000 - Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Contents

  1. ETASSUM43100
    Shares to be used: Introduction
  2. ETASSUM43110
    Shares to be used: Scheme shares
  3. ETASSUM43120
    Shares to be used: When requirements must be satisfied
  4. ETASSUM43130
    Shares to be used: Status of the company and its share capital
  5. ETASSUM43140
    Shares to be used: Control of the scheme company
  6. ETASSUM43150
    Shares to be used: Control by a consortium
  7. ETASSUM43160
    Shares to be used: Ordinary share capital
  8. ETASSUM43170
    Shares to be used: Deferred shares
  9. ETASSUM43180
    Shares to be used: Convertible preference shares
  10. ETASSUM43190
    Shares to be used: Depository receipts (DRs)
  11. ETASSUM43200
    Shares to be used: Swiss Bearer Participation Certificates (SBPCs)
  12. ETASSUM43210
    Shares to be used: Permanent Interest Bearing Shares (PIBs)
  13. ETASSUM43220
    Shares to be used: Company status
  14. ETASSUM43230
    Shares to be used: Control by another company
  15. ETASSUM43240
    Shares to be used: Recognised Stock Exchange (RSE)
  16. ETASSUM43250
    Shares to be used: Close company
  17. ETASSUM43260
    Shares to be used: fully paid-up and not redeemable
  18. ETASSUM43270
    Shares to be used: Fully paid-up shares
  19. ETASSUM43280
    Shares to be used: Not-redeemable shares
  20. ETASSUM43290
    Shares to be used: Scheme shares subject to restrictions
  21. ETASSUM43300
    Shares to be used: More than one class of share
  22. ETASSUM43310
    Shares to be used: Employee control shares
  23. ETASSUM43320
    Shares to be used: Open market test
  24. ETASSUM43330
    Shares to be used: As a director or employee