An Enterprise Management Incentive (EMI) scheme is one of the most tax-efficient ways for growing businesses to reward and retain key employees.
It allows you to offer share options that align your team with the long-term success of your business.
Our role is to guide you through the process, making sure the scheme is structured correctly, compliant with HMRC requirements and aligned with your wider business goals.
Practical support to design, implement and manage an EMI scheme that works for your business and your people. Here's how we help:
We assess whether your business qualifies for an EMI scheme and help design an option structure that supports your commercial objectives.
We guide you through the setup process including valuations, documentation and HMRC notifications to ensure the scheme meets all regulatory requirements.
We support you with annual reporting obligations, changes to employee participation and tax considerations as your business evolves.
An Enterprise Management Incentive (EMI) scheme allows a company to grant selected employees the option to buy shares in the business at a fixed price in the future.
If the company grows in value, employees can benefit when they exercise their options and potentially sell their shares. EMI schemes are popular because they can provide significant tax advantages compared with other share incentive arrangements.
EMI schemes are typically suited to:
Growing UK trading companies
Owner-managed businesses looking to incentivise key staff
Businesses planning long-term growth, succession or eventual sale
Companies that want to reward performance without increasing salary costs
We have included some of the more frequent questions we get asked, but if you have a specific question, please get in touch. We would be more than happy to answer your questions.
No. Your business must meet certain criteria including being a qualifying trading company, having fewer than 250 employees and gross assets of £30 million or less. We can review your eligibility and advise on the best approach.
EMI options are typically granted to key employees who work for the business for at least 25 hours per week or at least 75% of their working time. Directors can also qualify if they meet these requirements.
Yes. When structured correctly, EMI options can offer favourable tax treatment for both employees and the company. Gains may be taxed as capital gains rather than income which can significantly reduce the overall tax burden.
