What is the Enterprise Management Incentive Scheme?
An enterprise management incentive (EMI) scheme is a tax-advantaged employee share option scheme aimed at small entrepreneurial companies that meet certain conditions.
They are the most popular HMRC tax favoured scheme used by businesses in the UK and are a great way to attract and retain high quality key employees by rewarding them with equity participation in a company.
To find out more about the process, qualifying criteria and tax implications you can download our flyer below.
If you would like further information on the EMI scheme, please contact our Director of Tax Aaron Phillips.