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Employee incentives qualifying as EMI options or growth shares etc and enjoy favorable tax treatment at the time of grant, exercise, exit, or sale. HMRC offers guidelines on how to value these options
Most employers miss out on multiple ways in which HMRC accepts a lower value than a fair market value under IRS 409A or other standards. One way of determining the floor price per share for your startup’s shares is by getting an independent external valuation service to provide a valuation for the company and use that to complete your VAL231 to send to HMRC for approval.
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