Company Share Option Plan (CSOP): end of year return template, technical notes and guidance notes
Use the template or technical notes to create your own template (also known as EMI2) to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
Company Share Option Plan: end of year return template — from 2023 to 2024 tax year
, 9.4 KB
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Company Share Option Plan: end of year return template — before the 2023 to 2024 tax year
, 9.35 KB
This file is in an OpenDocument format
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(From April 2027) Company Share Option Plan: end of year return template — from the 2023 to 2024 tax year
, 9.21 KB
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(From April 2027) Company Share Option Plan: end of year return template — before the 2023 to 2024 tax year
, 9.13 KB
This file is in an OpenDocument format
This file may not be suitable for users of assistive technology.
Request an accessible format
To complete your end of year template for a Company Share Option Plan (CSOP) (also known as EMI2) either:
- use HMRC’s end of year return template
- create your own template using the technical notes
Use the guidance notes to help you fill in specific sections of the template.
Check that you’re using the correct template for the tax year you’re submitting a return for. If you don’t use the correct template, it will not be processed correctly through the employment related securities online service and may result in delays.
After completing your template, you can: