The Enterprise Management Incentive Scheme (EMI), is a low risk tax relief scheme that allows employees to reward their staff. If your business qualifies, you can attract and retain the best talent by granting tax-free shares.
Sleek are here to support you throughout the entire process with EMI Share Scheme support, from applications through to HMRC valuation.
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A set framework
Your dedicated advisor will discuss the requirements that need to be met to qualify for an EMI scheme.
HMRC valuation
We help secure approval of your share option plan quickly, paving a path to easy implementation.
Constant guidance
We help you decide which employees will be granted options, the price paid for the shares, and more.
Peace of mind
.All legal documents are drafted as part of the process, negating the need for a solicitor.
What is EMI?
An EMI, or Enterprise Management Incentive Scheme, is a government scheme that allows companies with assets of £30 million or less to reward their key staff with share options in the business. These employees will not have to pay Income Tax or National Insurance if they buy the shares for at least the market value they had when they were granted the options. Using a service such as Sleek allows you to get the most out of EMI.
Who is eligible for EMI options?
Most companies with assets of less than £30 million are eligible for EMI options. However, there are some industries that exclude companies from being able to use the scheme. These include: banking, farming, property development, provision of legal services and ship building. For guidance on EMI options, it’s best to use an accountant service such as Sleek which will streamline the entire process.
What are the benefits of an EMI scheme?
EMI schemes allow businesses to attract and retain the best staff. Employees benefit from tax-free shares and are more likely to invest long-term in companies they otherwise might not. They can also be given the right to buy their shares at any time within 10 years, offering true flexibiliy to all parties. For guidance on EMI options, it’s best to use an accountant service such as Sleek which will streamline the entire process.
How does EMI scheme work?
An EMI scheme allows employees to get tax free shares; this occurs after the business has been registered for EMI and shares have been valued by HMRC. Registering for an EMI is an intensive process that involves a lot of admin; using an accountants such as Sleek will ensure that everything is prepared efficiently and accurately. We also connect with your employees to reassure and encourage them to invest in your business.
When can you sell EMI shares?
EMI shares can be sold when a vesting schedule, the schedule that gives the employee stock options, is over or an exit has occured. For advice with navigating EMI shares and vesting schedules, it’s best to contact an accountants such as Sleek.
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