The cup is bell-shaped with a flaring rim and smooth grey inner side and grey-brown outer side covered in fine hairs.  Initially the cup is covered by a downy yellowish membrane that falls away when the spores are mature.   The peridiole ('eggs') are grey, darkening as they mature 

Other Bird'-nest fungi. e.g.. Cyathus striatus has a fluted cup; C stercoreus has very dark 'eggs' and a cup covered in long stiff hairs; Crucibulum laeve has whitish 'eggs' and a downy outer side to the cup.

Twigs and woodchip, etc. (and in coastal area, Marram grass.)

May to November.

Status in Leicestershire and Rutland not known.

https://www.first-nature.com/fungi/cyathus-olla.php