Granting employment management incentive (EMI) share options is an extremely popular way to incentivise employees of smaller companies. EMI is no doubt the most popular game in town when it comes to tax efficient share options. Looking at the year ending April 2024 being the most recently reported year 18 220 companies operated an EMI scheme whereas only 1 360 companies operated the second most popular form of option through the company share option plan (CSOP) regime.
The legislation governing EMI options is relatively light touch but this relaxed approach can give some the impression that there are no rules to worry about.
This is far from the truth and in this article I address some of the common traps and mistakes I have seen. The reader can use this article as a sense check for options they are about to grant or perhaps as...
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