Order PaperContact us

Today Browse Your MP Calendar

Changes to the Company Share Option Plan rules · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Changes to the Company Share Option Plan rules

This tax information and impact note is about changes to the Company Share Option Plan rules

Last fetched 04 May 2026 · gov.uk

Documents

Reform of Company Share Option Plan

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

Business tax

Source

Related policy papers

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Plastic Packaging Tax — mechanically recycled plastic packaging

Related policy papers

UK-Gulf Cooperation Council (GCC) trade deal: conclusion summary

Building Control Independent Panel report: government response

Building Control Independent Panel report

Grenfell Tower Inquiry: public engagement policy