Unlock the benefits of tax-advantaged employee share schemes designed to incentivise and retain talent. Empower your clients with clear guidance on implementing Enterprise Management Incentives (EMIs), ensuring compliance and maximising returns for high-growth companies. Stay informed on the latest regulatory updates and practical considerations for structuring and administering EMIs effectively.
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—22 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—15 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—8 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—1 May 2025
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
EMI—HMRC annual returnThis Practice Note details the following:•the EMI annual return form•the pre-registration and timing of completion of the annual return•reportable events•nil returns•unapproved options•penalties for non-compliance•employee's self-assessment obligation, and•obtaining further
Covering letter to EMI option holders (options granted pursuant to EMI rules and agreement)[insert date of letter][insert name of employee][insert address of employee]Dear [insert name of employee][insert name of Company] (Company)Option to be granted under the [insert name of EMI scheme] (the
EMI and disqualifying eventsNot realising a disqualifying event has occurred is one of the most common reasons why unintended income tax, National Insurance contributions (NICs) (employer’s and employee’s) and apprenticeship levy (AL) may become payable on the exercise of enterprise management
EMI—requirements for optionsThe enterprise management incentives (EMI) scheme is a highly flexible and tax-efficient scheme designed specifically for small/medium-sized companies.The EMI regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted,
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