HMRC have published guidance on their Shares and Assets Valuation (SAV) service for those operating Enterprise Management Incentives (EMIs), Share Incentive Plans (SIPs), Share Option Plans (CSOPs), and Save As You Earn (SAYE) schemes say Harris & Co accountants Northampton #accountantsnorthampton
The guidance for EMIs and SIPs explains how to get shares valued; the validity period of valuations; what to expect from SAV; and how to make complaints. It also provides examples of what constitutes a significant event that might affect the validity of a valuation. The guidance is available here.
The guidance for CSOPs and SAYE schemes covers how to agree a market value for shares, what to expect from SAV and how to make complaints. The guidance is available here.