Shareownershipforemployees-EMI

Enterprise Management Incentive (EMI) schemes allow qualifying smaller companies to grant share options to employees in a way designed to be tax-efficient for both parties, provided a range of conditions around the company, the employee and the scheme structure are satisfied. It's a popular tool for attracting and retaining key talent without an immediate cash cost.

Setting up an EMI scheme correctly involves company valuations, HMRC notification, and carefully drafted option agreements, so professional advice at the outset is important to secure the intended tax treatment. If you're thinking about incentivising your team through share options, we can guide you through eligibility and the practical steps involved.