CALL US ON 08456 800 727
What is an EMI Share Option?

Enterprise Management Incentive EMI options allow employers to give employees rights to acquire shares in a company with an underlying value of up to £250,000 in a way that gives tax advantages both to the employer and the employee but without any upfront costs or risks for employees.

No tax or National Insurance Contributions (NICs) are due when an EMI option is granted, and providing the statutory requirements are satisfied and the option price is set at market value, there will usually be no income tax or employee's or employer's NICs to pay when the option is exercised. In addition, the employee will often benefit from a reduced rate of capital gains tax if the shares are subsequently sold at a profit.

EMI options are particularly suitable for small and medium sized companies operating in the UK that wish to provide incentives to their UK employees. They are designed to help these companies recruit and retain employees who will contribute to the success of the company.

There are a number of conditions that must be satisfied for an option to qualify as an EMI option. Please read our EMI Share Option Guide for details

Read our EMI Share Option Guide


Helpful Information

About Legal Clarity


View details of our service here.


View details of our service here.

Free Company Name Check

Is your choice of company name available?

Click here to check.

© 2019 Legal Clarity Limited: Corporate & Commercial Legal Services - Company Formation - Company Secretarial Registered in England and Wales (number 6452925) and authorised and regulated by the Solicitors Regulation Authority (SRA number 573589). 1st Floor, Charles House, 148-149 Gt Charles Street, Birmingham, B3 3HT. Tel: 08456 800 727. VAT registration number 925709016.