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Enterprise Management Incentive Scheme (EMI)

EMI options provide a flexible and tax efficient way to offer share incentives to key staff.

EMI option schemes are designed to help companies retain valued employees and to reward employees for investing their time and skills in helping the company grow.

What we offer

Share options can more closely align the interests of a company’s owners with those of its employees in seeking to build long-term shareholder value in the expectation everyone will eventually benefit.

We can advise you on qualification; the practical details of implementation and assist on share valuations.

Share options can provide a straightforward link to achievement of performance targets for the selected employees. However, employers do not have to worry about the added complications that arise once employees actually hold shares e.g., the need to acquire shares should an employee leave.

EMI offers tax relief for the company on the difference between the market value of the shares as at the date of exercise and the amount the employee pays for the shares.

The tax benefits to the employee potentially include:

  • Usually, no income tax or national insurance on exercise of the option
  • Capital gains tax at lower rates than income tax on the profit on disposal
  • Entrepreneurs’ Relief can apply to reduce the rate of capital gains tax to 10% (subject to a £1 million lifetime cap) where employees have held the shares and/or options for at least 24 months before any disposal.

We have a lot of experience in designing option schemes and on share valuations.

Please read our EMI Briefing Note for further information, however, this technical briefing is still only a summary and detailed advice should always be sought.

Corporate and Business Tax Specialists

Meet our people >

Why work with us?

We inspire confidence. We are recognised as a top 20 firm for tax in the UK and, with a significant proportion of our partners specialising in tax, you will benefit from exceptionally high levels of technical expertise and experience. We will advise you accordingly, enabling you to plan with realistic ambition.

  • Accessibility

    4 Offices, London, St Albans, Rickmansworth and Milton Keynes

  • Cross Team Expertise
    Cross Team Expertise

    Joined-up advice across all services, including, Corporate Restructuring, Corporate Finance and Corporate and Business Tax

  • Sector Knowledge
    Sector Knowledge

    Advise a wide range of industries and sectors Sector-specific experience and insight

  • Specialist Knowledge
    Specialist Knowledge

    Knowledge on variety on services, such as, Remuneration, Research & development, Capital Expenditure and Patent Box Relief, EIS and SEIS and buying and selling a company