Form

SAV: application for a share valuation in connection with Enterprise Management Incentives (VAL231)

Use form VAL231 if you're an employer who needs to provide share valuations in connection with Enterprise Management Incentives (EMIs).

Document

Application for a share valuation in connection with Enterprise Management Incentives (VAL231)

Details

Application for a share valuation in connection with EMIs

You may need valuations for EMIs when:

  • you grant EMI options
  • your employee exercises an EMI option, if
    • there was a disqualifying event between the grant and exercise of the option, or
    • the exercise price was less than the market value on the date you granted the option
    • there are other disqualifying events

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Published 17 May 2013