EMI—eligibility requirements

Featured guidance
EMI—eligibility requirements guidance:

The EMI regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted, including in relation to: • the company granting...

Practice Note

The enterprise management incentives (EMI) scheme is a highly flexible and tax-efficient scheme designed specifically for small/medium-sized businesses. The EMI regime is...

Practice Note

The enterprise management incentives (EMI) regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted, including in...

Practice Note

The enterprise management incentives (EMI) scheme is a highly flexible and tax-efficient scheme designed specifically for small/medium-sized businesses. The EMI regime is...

Practice Note

Enterprise management incentives suitability questionnaire in respect of [insert name of company] (the Company) The Company Purpose of granting the options...

Precedents

[Insert name of company granting EMI options] (Company) Enterprise Management Incentives Scheme (EMI Scheme)—adopting the EMI Scheme and granting the options—next steps...

Precedents

HM Revenue and Customs - Local Compliance[insert date of letter] Small Company Enterprise Team (Admin Team)[insert email address of sender] Mid-size Business S0777[insert...

Precedents

Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the same group or may...

Practice Note
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