EIM12210 - PAYE: employment-related securities: company share option plan (CSOP) schemes
PAYE on early exercise
Finance Act 2003 (with effect from 9/4/2003) amended the meaning of 바카라 사이트śasset바카라 사이트ť in section 701 ITEPA by including shares acquired under an approved CSOP that did not attract tax relief in accordance with section 524 ITEPA. The effect of this is that non-tax relieved exercises of Schedule 4 CSOP options would be dealt with in exactly the same way as for unapproved option exercises (see ).