Enterprise Management Incentive (EMI) options are an effective way to recruit and retain employees. In particular, there is no tax chargeable for either the company or the employee at the time EMI options are granted.
Available to a broad range of small business (but unfortunately not law firms), EMI options can be granted for commercial reasons up to a total unexercised value of £3 million – each employee can have an entitlement of up to £250,000 (at the date of grant). There is significant flexibility under the EMI option scheme to tailor terms to suit your company’s requirements and agenda.
We help you navigate the qualification requirements and registration process with the HMRC.
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