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🇪🇺 Europe · Europe

CSOP (UK)

Also called: company share option plan, CSOP

In one line

A UK tax-advantaged share option plan for companies too large to qualify for EMI.

In plain English

The CSOP is the UK's option scheme for bigger companies that can't use EMI. It still offers favourable tax within set limits, just less generous than EMI.

If you were explaining it to a 5-year-old

A British toy voucher with a tax discount for helpers at larger clubs that are too big for the best scheme.

Why it matters when you sell

If your UK employer uses a CSOP rather than EMI, the tax and limits differ, affecting the net proceeds of a sale.

Related terms

EMI option (UK)Unapproved options (UK)UK capital gains tax (CGT)Growth shares (UK)

Put it to use

How to get liquidity (Europe)

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Sources

Primary references for this term: UK Government / HMRC (gov.uk). Our definitions are written in plain English and kept evergreen — see the glossary methodology. General information, not advice.

Educational information only — not financial, tax or legal advice, and not an offer to buy or sell any security. Definitions are general; your own documents and local law govern your situation. PrivateTechShares is independent and not a broker or marketplace.