EMI—valuation and compliance

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Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent EMI—valuation and compliance content

Practice notes
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 9th Apr
Q&As
HMRC considers that an amendment to an enterprise management incentive (EMI) option will be the grant of a new right if it involves any change to the...
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6th Apr
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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12th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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9th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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9th Mar
Practice notes
Coronavirus (COVID-19): On 8 June 2020 HMRC confirmed in its Employment Related Securities Bulletin 35 that any new EMI valuation agreement letter...
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9th Mar
Q&As
The use of a cashless exercise facility in conjunction with an enterprise management incentives (EMI) option must be structured with care, as the...
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15th Feb
Q&As
The aggregate of the market values of shares in the enterprise management incentives (EMI) company in respect of which unexercised qualifying EMI...
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15th Feb
Q&As
The legislation governing enterprise management incentives (EMI) schemes does not require that an exercise price must be payable in relation to an EMI...
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15th Feb
Q&As
It is important to bear in mind that an enterprise management incentives (EMI) scheme cannot be closed down with HMRC until all options granted under...
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29th Nov
Q&As
Companies and their advisers can ask Shares and Assets Valuation (SAV) at HMRC to agree the value of shares for the purposes of planned grants under...
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29th Nov
Q&As
Any company whose shares are the subject of enterprise management incentives (EMI) options at any time during a tax year is required to submit an...
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29th Nov
Q&As
Under the enterprise management incentives (EMI) legislation, there is no obligation to register the scheme with HMRC until such time as the first EMI...
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29th Nov
Q&As
Details on how to terminate a registered share scheme are contained in Employment Related Securities Bulletin 24 (June 2017) and Employment Related...
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29th Nov
Q&As
There are two separate issues to consider in relation to this Q&A:•is the change to the share capital of the company a ‘disqualifying event’? and•do...
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29th Nov
Q&As
Enterprise management incentives (EMI) options may be granted under a set of EMI share option scheme rules, or by way of a EMI standalone share option...
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29th Nov
Q&As
Any company whose shares are the subject of enterprise management incentives (EMI) options at any time during a tax year is required to submit an...
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29th Nov
Q&As
In order for an employee to be eligible for the grant of an enterprise management incentives (EMI) option, their average amount per week of committed...
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29th Nov

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