At Vestd we like to make the lives of our users easier and that's why we set your EMI option grant date to the day before the end of the valuation window. The result of this is that all your agreements issued under a single valuation will have the same date.
The benefit to you is when it comes to reporting your new EMI options to HMRC.
HMRC group all option submissions under the date they were agreed/granted and if everything has the same date this process becomes dramatically simpler.
This doesn't affect the legality of the options as your users are allowed to accept them ahead of time.
If, however, you want to issue an EMI option that is agreed and granted immediately, rather than in a few weeks, then you can make that choice when setting up your scheme template. The main reasons that you might want to do this are likely to be either :
1) that you only have few to be accepted, and can ensure they are all accepted on the same day; or
2) that there is a reasonable likelihood that there will be a business exit in the next 24-28 months, in which case you may want the grant date to be as soon as possible, to maximise the chance of the 24 month period having passed to qualify the EMI options to attract the discounted capital gains tax of 10% (Entrepreneur's Relief), rather than the individual's standard capital gains rate.
Our team, content and app can help you make informed decisions. However, any guidance and support should not be considered as 'legal or financial advice'.