Share Options Schemes

Share option schemes allow employees to buy a certain number of shares in the company they work for. These schemes are a flexible way of business owners to incentivise, reward and retain key members of staff, whilst taking advantage of the tax benefits available.

Enterprise Management Incentive

An Enterprise Management Incentive (EMI) is a government backed share option scheme for employees of UK based businesses who are looking for a tax efficient share option scheme. They are mainly used by SMEs looking to share the success of the business with their teams as the company grows.

Our specialist team are able to help you find out if your company can take advantage of the EMI scheme, identify what tax reliefs are available, establish which of your employees qualify for the scheme and work out what kind of shares you can issue, all the whilst ensuring you are tax efficient with your choices.

Unapproved Share Options

Unapproved share options are useful if you need a scheme which can be issued to contractors, employers or advisers, including those who are not able to benefit from HMRC approved options. Whilst an unapproved share option scheme does not have the same tax advantages as an EMI scheme, you would not have to meet any statutory requirements or limits, meaning this is the more flexible option.