EMI schemes and coronavirus (COVID-19)
This content covers guidance relating to the coronavirus (COVID-19) pandemic.
Valuations of EMI options are usually valid for 90 days from the date of the agreement and options need to be granted within this time. Where coronavirus (COVID-19) has led to a delay in granting options beyond the 90 days, provided there has been no change that may affect the valuation, the following applies until 1 December 2022:
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•ÌýÌýÌýÌý any EMI valuation agreement letters already issued, where the 90 days expires on or after the 1 March 2020, can be automatically treated as being extended by
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Web page updated on 17 Mar 2025 13:54