Equity grant statement redaction is the removal of personal identifiers from a share award record. ITEPA 2003 Sch. 5 governs enterprise management incentives, and Sch. 4 governs company share option plans. Both attach hard limits and dates to a named individual. anonym.plus marks each name, reference, and share figure on your device, so the award terms stay clear.
When this applies
An option statement is unusually revealing. It shows an individual limit — £250,000 of unexercised EMI options per employee, or £60,000 under a CSOP since 6 April 2023 — next to an exercise price and a vesting date. The same grants feed the employment-related securities return HMRC expects by 6 July after the tax year ends. Boards and advisers all want a copy.
How anonym.plus handles it
- Open the slip in anonym.plus on your device.
- The tool flags the name, reference, and share figures.
- Local OCR reads a scanned award letter if present.
- Confirm the flags and keep vesting schedule labels.
- Swap or black out the marked items.
- Save the clean file locally.
What you need to provide
- The slip (PDF, DOCX, XLSX, or scan).
- An operator (Replace keeps the terms readable).
- Optional: turn the name map OFF for true anonymity.
PII entity types detected
| Category | anonym.plus entity type | Example |
|---|---|---|
| Names | PERSON | grantee Morris → [HOLDER] |
| Financial | MONEY | exercise £14.20 → [PRICE] |
| Identifiers | UK_NINO | NI number → [NINO] |
| Dates | DATE_TIME | vest 06/2028 → [DATE] |
| Organization | ORGANIZATION | Acme Ltd → [ORG] |
| Contact | EMAIL_ADDRESS | morris@example.co.uk → [EMAIL] |
Compliance achieved
- Covers awards made under the enterprise management incentive rules in ITEPA 2003 Sch. 5, capped at £250,000 of unexercised options per employee.
- Covers company share option plan grants under ITEPA 2003 Sch. 4, whose individual limit rose to £60,000 on 6 April 2023.
- Keeps the figures behind the annual employment-related securities return HMRC expects by 6 July after the tax year ends.
- Leaves the make-good deadline in ITEPA 2003 s.222 visible, where an employee reimburses notional tax within 90 days.
- Applies minimisation under UK GDPR Art. 5(1)(c), and works toward UK GDPR Recital 26 with the map off.
Anonymise equity grant statements offline — see plans & start free →
Limitations & cautions
A rare share count or a distinctive vesting date points at one person even after names go, so band the figures before you share. The tool does not compute a tax charge. The scheme rules and the ITEPA schedules decide that, and an adviser should confirm it.
Frequently asked questions
Which schedule governs an EMI option?
ITEPA 2003 Sch. 5. It caps unexercised EMI options at £250,000 of market value per employee. Company share option plans sit in Sch. 4, whose individual limit rose to £60,000 on 6 April 2023.
Do redacted statements affect the annual share scheme return?
No. The employment-related securities return HMRC expects by 6 July after the tax year ends is filed from your source data. The clean copy is for circulation.
Will the vesting schedule survive the pass?
Schedule labels and tranche structure stay. Only the holder's name, reference, and contact fields are marked, so band a distinctive date yourself.