Tax on EMI Stock Options - Student Loan

Hi

I have exercised a number of EMI stock options I was offered.

I also have a student loan.

With regards to the student loan, I know that for normal share sales, no tax other than capital gains is payable when you exceed the capital gains threshold i.e. the student loan company aren't entitled to a share of any gains, as share sales aren't classed as "income".

However, I wondered whether these being EMI stock options offered by my company, changed that. With their exercise being classed as "income" and with me therefore being liable to pay student finance part of the gains?