Share option schemes are a powerful way to reward, retain and motivate key employees while sharing in your company’s success.
They also offer valuable tax advantages for both employers and staff when structured correctly.
We advise businesses across Bath, Bristol, London, Taunton and Yeovil on designing and implementing share option schemes that align with commercial goals and HMRC requirements.
Enterprise Management Incentive (EMI)
The Enterprise Management Incentive (EMI) is a Government-backed share option scheme designed for small and medium-sized UK businesses.
It offers a highly tax-efficient way to grant share options to employees, helping you attract and retain top talent as your business grows.
Our specialist tax team can help you:
- Assess whether your company qualifies for the EMI scheme
- Identify eligible employees and suitable share types
- Calculate and optimise available tax reliefs
- Handle the valuation, setup and HMRC compliance process
Unapproved share options
For companies or individuals who don’t qualify for EMI, unapproved share option schemes offer greater flexibility.
These schemes can be used for contractors, advisers or employees outside EMI limits, without the same statutory restrictions.
While they don’t carry the same tax benefits as EMI, unapproved options can still play a key role in incentivising performance and aligning interests between owners and contributors.
