Article category
EMI & HMRC
EMI share schemes, HMRC-facing valuations, minority discounts and the technical rules behind share valuations for UK tax purposes.
3 articles
EMI & HMRC
When to Seek an EMI Valuation Before Granting Options
The right timing for an EMI share valuation, and the trap of granting options before HMRC agreement is in place.
10 minRead
EMI & HMRC
What Is an EMI Share Valuation?
A plain-English explanation of EMI share valuations for UK companies granting employee options. What HMRC actually asks for, how Actual and Unrestricted Market Value differ, and why it matters.
10 minRead
EMI & HMRC
EMI Valuation: Actual Market Value and Unrestricted Market Value
A complete UK guide to EMI share valuations. What AMV and UMV are, why HMRC asks for both, how they're calculated, the £250k and £3m limits, the VAL231 process, and what triggers HMRC challenge.
24 minRead
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