This depends on how you want to distribute equity (e.g real shares, growth shares, or options). There are tax implications for each of these methods.
For EMI options schemes you have a choice to make: you can allow employees to exercise the options at the nominal value, or at an agreed actual market value. The former incurs income tax, whereas there is no tax owed on the latter. Or perhaps the exercise price will be somewhere in between these two values?
This can be a lot to get your head around, so if you want to talk it through then just schedule a no-obligation call with one of our equity experts.
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