C · Glossary
Company Share Option Plans (CSOPs)
Tax-advantaged share option plans for UK employees — up to £60k per employee.
CSOPs are HMRC-approved share option plans letting companies grant options worth up to £60,000 per employee (raised from £30k in April 2023). Gains are taxed as capital gains, not income, when options are exercised after 3 years.
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