Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Filing definition

What does Filing mean? Filing is the act of submitting a document to a court, tribunal or relevant registry so it becomes part of the official record for a case or application. In litigation, it is the delivery by a party or prospective party of documents such as a claim form, defence, evidence or application notice to the court office, increasingly via electronic filing. The concept is governed by procedural rules rather than a single statute. In England and Wales, the Civil Procedure Rules define how and when to file (including e‑filing systems). Northern Ireland follows the Rules of the Court of Judicature. In...

UK Company Share Option Plans (CSOPs): legislation, self-certification, ERS registration, notices, HMRC enquiries, annual returns, common errors, penalties, appeals and amendments

Published by a LexisNexis Share Incentives expert

Practice notes

This Practice Note sets out the following areas:

legislation governing CSOPs—self-certification, registration and filing requirements
the HMRC approval process up to 6 April 2014
the self-certification and registration regime since 6 April 2014
self-certification—notice and timing
signing up for the self-certification regime
HMRC power to enquire into a CSOP
outcome of an HMRC enquiry
HMRC general power to require information
annual return filing requirements
common ers annual return errors
penalties and appeals, and
amending annual returns

For broader information on company share option plans (CSOPs), refer to Practice Note: How CSOPs work and key features.

Legislation governing CSOPs—self-certification, registration and filing requirements

The provisions governing CSOP self-certification, registration and filing are set out in paragraphs 28A–28K of Schedule 4, Part 7, and paragraph 33 of Schedule 4, Part 8 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).

HMRC approval process up to 6 April 2014

Before 6 April 2014, to obtain advantageous CSOP tax treatment, a plan had to be reviewed and approved by HMRC as complying with the requirements of the CSOP legislation. The company running the scheme...

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Web page updated on 22/05/2026

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