The Enterprise Management Incentive (EMI) Scheme is UK’s tax efficient way of granting share options to employees. Through EMI, there is no tax payable when you grant an employee a share option, no tax payable when the employee exercises the share option at the strike price agreed with HMRC, and when the underlying share is later on sold at a profit the capital gains tax is set at 10% (instead of 20%). SeedLegals’ EMI Option Scheme is fully compliant with UK’s legislation. Here’s an article to help you decide when the right time is to set up an EMI Option Scheme.

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