EMI—valuation and compliance

EMI—valuation and compliance guidance:

UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7 and the relevant...

Practice Note

Restricted shares and EMI valuations Restricted shares are shares which are subject to any restrictions described in sections 423(2)–(4) of the Income Tax (Earnings and...

Practice Note

This Practice Note details the following: • the EMI annual return form • the pre-registration and timing of completion of the annual return • reportable events • nil...

Practice Note

Enterprise management incentives (EMI) schemes are tax advantageous discretionary share option schemes used widely in the UK. EMI schemes have the potential to provide...

Practice Note

HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC department to contact...

Practice Note