Corporation Tax

Employee share schemes

Produced by Tolley in association with Anne Fairpo
  • 19 Oct 2021 22:50

The following Corporation Tax guidance note Produced by Tolley in association with Anne Fairpo provides comprehensive and up to date tax information covering:

  • Employee share schemes
  • EMI schemes
  • Approved share option schemes
  • Association of British Insurers (ABI) guidelines

Employee share schemes

Certain tax-advantaged share option schemes will cease to qualify for tax advantages on flotation, most particularly the Enterprise Management Incentive (EMI) scheme.

EMI schemes

The directors of employees holding qualifying EMI options should consider whether to allow employees to exercise those options immediately prior to flotation, where the options have not already become exercisable, to ensure that the option holders get the benefit of the tax advantages. Where employees are allowed to

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