Here is a note listing key points about Enterprise Management Incentives (EMI). EMI schemes are share option arrangements aimed at small growing companies. Read more →

Explore the different CGT rates applicable to the exercise of EMI share options, learn how gains are calculated and understand when taxes are due. This article provides essential insights for business owners and employees looking to maximise their benefits from EMI schemes. Read more →

Explore essential considerations for companies implementing leaver provisions in EMI share option schemes. Learn how to manage equity distribution effectively when employees depart, ensuring both compliance and fairness. Read more →

Here are some questions that employees may have about EMI share options. Please feel free to use these FAQs when you are explaining to employees the benefits of EMI options. Read more →

Understand the critical need to register non-qualifying share options for directors, consultants, and employees as Employee Related Securities with HMRC, including the nuances of consultant classification, the registration process, and the consequences of non-compliance. Read more →

Uncover how remote working models impact the eligibility for EMI share options regarding the UK’s permanent establishment criteria, including the roles of directors and employees as agents. Read more →