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ARTICLE · 08 MAY 2023

EMI Share Option Plans

Myerson Solicitors LLP
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It is important to consider seeking advice from an accountant before taking steps to introduce an EMI share option plan.

United KingdomCorporate/Commercial Law
Myerson Solicitors LLP
Myerson Solicitors LLP

Enterprise management incentive (EMI) share options are designed to assist smaller companies with potential growth and future development and attract and retain the most suited employees for their business.

Companies also use EMI share options as they attract generous tax treatment (as usually there is no income tax or National Insurance contributions (NICs) payable on the grant of the EMI option).

It is important to consider seeking advice from an accountant before taking steps to introduce an EMI share option plan.

There have been a few recent changes to the rules around EMI share option plans from 06 April 2023, which are discussed below.

What is an EMI share option plan?

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