You need to value your company, and the shares in your company to work out:
  • how much tax is due in relation to an option, and
  • whether you have exceeded the limits on the EMI options you can award to your employees.
Good news – we can help! Once you’ve subscribed, Do we need a third party valuation? No. The directors must be able to reasonably estimate the tax due, but that can be based on a valuation created internally.