CSOP Essentials: Your Guide to Company Share Option Plans

Everything you need to know about CSOPs.

Last updated in 2024.

Updates as per the Autumn Budget 2026:

CSOP (now also called EMI2):

CSOP has been renamed EMI2, although the legislation still calls it CSOP.
From 6 April 2027, the individual limit doubles from £60,000 to £120,000.
From 6 April 2027, options can be exercised for up to 15 years after grant, up from 10.
From 6 April 2027, CSOP options will no longer count towards an employee’s £250,000 EMI limit.

EMI:

From 6 April 2027, the window for exercising options after a disqualifying event increases from 90 to 180 days.
EMI grants made from 6 April 2027 will be reported through the annual return, with no separate notification to HMRC.
Companies moving to an Employee Ownership Trust will keep access to EMI during the transition.

These changes are subject to legislation. For more information, please refer to HMRC guidelines, the Autumn 2026 Budget or our guide to EMI2 (CSOP) vs EMI. Rather speak to someone? Book a free consultation.

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Chief Operating Officer, Findr

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Director

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Founder

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Investor

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Co-Founder

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Dan W.

Co-Founder & CEO

CSOP Essentials: Your Guide to Company Share Option Plans

Everything you need to know about CSOPs.

CSOPs made simple