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    EMI and Unapproved Options vs Growth Shares calculator

    How do net returns from different share schemes compare?

    Learn more about how to use the calculator before you get started.

    The calculations below are based on .

    • No other shares have been issued
    • Current shareholders have paid nothing for their shares (and will be subject to CGT at 20% on sale)
    • EMI Options are exercised at current share price, only on exit (and will be subject to Entrepreneurs' Relief CGT at 10%)
    • Unapproved Options are exercised at current share price, only on exit (and will be subject to Income Tax at 40%)
    • Proceeds from EMI and Unapproved Options exercised are added to exit valuation
    • Growth Shares are issued at a hurdle above current share price (and will be subject to CGT at 20% on sale)
    1

    Business valuation

    Current valuation
    Assumed exit valuation
    Current valuation
    £
    Assumed exit valuation
    £
     
    2

    Current shares

    Total shares issued
    Current share price
    Hope premium
    Hurdle price
    Total shares issued
    Current share price –
    Hope premium
    %
    Hurdle price –
     
    3

    Current shareholders

    Name
    Ownership
    Number of shares
    Name
    Ownership
    %
    Number of shares –
    Remove
    Name
    Ownership
    %
    Number of shares –
    Remove
    Name
    Ownership
    %
    Number of shares –
    Remove
    Add shareholder
    Total ownership –
    Total number of shares –
    4

    Future shareholders

    Name
    Ownership
    Number of shares
    Name
    Ownership
    %
    Number of shares –
    Remove
    Name
    Ownership
    %
    Number of shares –
    Remove
    Name
    Ownership
    %
    Number of shares –
    Remove
    Add shareholder
    Total ownership –
    Total number of shares –
    5

    Out-turn on exit

    Name
    EMI Options
    Unapproved Options
    Growth Shares
    Name –
    Net benefit for EMI Options –
    Net benefit for Unapproved Options –
    Net benefit for Growth Shares –
    Name –
    Net benefit for EMI Options –
    Net benefit for Unapproved Options –
    Net benefit for Growth Shares –
    Name –
    Net benefit for EMI Options –
    Net benefit for Unapproved Options –
    Net benefit for Growth Shares –
    Name –
    Net benefit for EMI Options –
    Net benefit for Unapproved Options –
    Net benefit for Growth Shares –
    Name –
    Net benefit for EMI Options –
    Net benefit for Unapproved Options –
    Net benefit for Growth Shares –
    Total net benefit for EMI Options –
    Total net benefit for Unapproved Options –
    Total net benefit for Growth Shares –

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