Knowing the value of the shares under an EMI option as at the date of grant is vital in order to be sure of the tax treatment on exercise.
The value of shares to be put under EMI options may be agreed in advance with HMRC and we recommend that this be done in all cases. This will, in most cases, involve the preparation of a valuation report for submission to HMRC Shares and Assets Valuation. This Guidance Note explains the approach and makes helpful recommendations.
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