Setting up and administering an EMI scheme

Setting up and administering an EMI scheme

The following Employment Tax guidance note Produced by Tolley in association with Andrew Rainford provides comprehensive and up to date tax information covering:

  • Setting up and administering an EMI scheme
  • Establishing that the company / group qualifies
  • Devising and structuring the plan
  • Agreeing a share valuation
  • Drawing up an agreement or scheme rules
  • Presenting the scheme to the staff
  • A note on share exchanges
  • Notifying HMRC ― an essential step
  • Monitoring the scheme and completing annual returns
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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