HMRC’s Employment Related Securities Bulletin 44 announces that the valuation agreement period for EMI options, which was extended to 120 days from 1 March 2020, will revert to 90 days on 1 December 2022.
EMI valuation agreement letters issued by HMRC on or after that date will therefore be valid for 90 days only.
HMRC’s Employment Related Securities Bulletin 44 announces that the valuation agreement period for EMI options, which was extended to 120 days from 1 March 2020, will revert to 90 days on 1 December 2022.
EMI valuation agreement letters issued by HMRC on or after that date will therefore be valid for 90 days only.
