Quality Assurance - QA​/QC

CSOPS ― qualifying conditions for companies

From a corporate perspective, the qualifying conditions for company share option plans (CSOPs) are relatively relaxed. There are no restrictions on the gross assets of the company or group, nor on the number of employees that are able to work for them. Similarly, the type of business they operate does not need to be checked against a list of excluded trades.

In other words, any company that wishes to do so, with the notable exception of a subsidiary company whose shares are not listed, is able to implement and benefit from the use of a CSOP.

HMRC guidance on general requirements which must be met is at ETASSUM
41000 onwards.

Either a single company or a group can operate a CSOP. In a group situation, the main point to be satisfied is that the company which has established the scheme, and over whose shares options are to be granted, must have control either directly or indirectly over any subsidiaries whose employees will be invited to participate.