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Posted Wed, 17 May 2023 18:55:26 GMT by janp
Hi, I exercised EMI Options after leaving my previous company in the last tax year (2022/2023). I was told there would be no tax due as the HRMC valuation at the time of grant of the Options wasn't higher than the strike price. My question is whether I need to include this on my Self Assessment, and if so, where? The company is private and there have been no liquidity events since I exercised. Many thanks, Jan
Posted Wed, 24 May 2023 11:37:07 GMT by HMRC Admin 19

You can see guidance here:

HS287 Capital Gains Tax and employee share schemes (2023)

Thank you.

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