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Understanding the requirements?

It is a tax requirement for the EMI options to be valid that they are recorded in a written agreement and are notified to HMRC within 92 days of the date of grant. If this isn't done, the options are not valid - this can lead to some fairly awkward conversations a few years down the line at the time of exit when key employees are expecting a 10% tax rate but they get hit with a 45% tax charge. Don’t forget that not only your company, its trade but also the Individual beneficiary must qualify and there are also time limits to observe, so get the detail right.

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