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From: <edward.franklin@emishareoptions.com>
To: <bob@sarahharvey.com>
Subject: How to grant EMI options
Date: Thu, 25 Sep 2025 18:36:17 +0100
Message-ID: <cmpYLvPMSfm3ID0n4ZrBAg@geopod-ismtpd-9>
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Hi Bob

If you have ever thought about granting EMI options or are thinking about 
it, here is a check list of things to do.

1 Check whether your company is valid for EMI. There are rules around size 
and activity.

2 Get a tax valuation agreement from HMRC. This determines how many EMI 
awards you can make.

3 Decide who will receive what options. It is important to do some dilution 
modelling to make sure you are happy with how much different shareholders 
and optionholders receive under different valuations.

4 Sign the legals to grant the EMI options. These are usually deeds signed 
by the company and the employee.

5 Notify HMRC that EMI awards have been made. There is an obscure form on 
HMRC portal to do this.

6 Notify HMRC annually about the status of the EMI option scheme – 6 July 
deadline.

If you would like any help with this process, please do respond to this 
email and I’ll be able to help you out.

Regards
Edward Franklin 
<https://u34050325.ct.sendgrid.net/wf/open?upn=u001.daS9GjiDb0IHr-2FOvXpraxs5LMWca8xwIjUMDK43ylW64CpS6LL5fK8S9A0p6I3pCHfUAZbpk34uvaimUvnBsY4zXefg7wymhi-2FAJf3RT0Pmmlr30DtMaC0AarssZi5tmTpn0HH1ev1ITVmaDSPJRwyRpjNmLeE3W55MM9whvG2IWp9BXTvnq5CC-2FLiIv1iSlTn7Q7T-2B82lIGZpW8bdoALQ-3D-3D>

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<html><body>Hi Bob<br><br>If you have ever thought about granting EMI =
options or are thinking about it, here is a check list of things to =
do.<br><br> 1 Check whether your company is valid for EMI. There are =
rules around size and activity.<br><br> 2 Get a tax valuation agreement =
from HMRC. This determines how many EMI awards you can make. <br><br> 3 =
Decide who will receive what options. It is important to do some =
dilution modelling to make sure you are happy with how much different =
shareholders and optionholders receive under different valuations. =
<br><br> 4 Sign the legals to grant the EMI options. These are usually =
deeds signed by the company and the employee. <br><br> 5 Notify HMRC =
that EMI awards have been made. There is an obscure form on HMRC portal =
to do this. <br><br> 6 Notify HMRC annually about the status of the EMI =
option scheme =E2=80=93 6 July deadline. <br><br> If you would like any =
help with this process, please do respond to this email and I=E2=80=99ll =
be able to help you out. <br><br> Regards <br>Edward Franklin<img =
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