Commentary

A8.212 Enterprise Management Incentive (EMI) valuations and Save as you earn (SAYE) contributions

Administration and compliance

A8.212 Enterprise Management Incentive (EMI) valuations and Save as you earn (SAYE) contributions

A8.212 Enterprise Management Incentive (EMI) valuations and Save as you earn (SAYE) contributions

EMI valuations and coronavirus (COVID-19)

Currently valuations of EMI options are valid for 90 days from the date of the agreement and options need to be granted within this time. Where coronavirus (COVID-19) has led to a delay in granting options beyond the 90 days, provided there has been no change that may affect the valuation, the following will apply:

  1.  

    •     any EMI valuation agreement letters already issued, where the 90 days expires on or after the 1 March 2020, can be automatically treated as being extended

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