E · Glossary
Enterprise Management Incentive (EMI)
Tax-advantaged share option scheme for SME employees — up to £250k per employee.
EMI is the most tax-advantaged UK share option scheme for SME employees. Options worth up to £250,000 per employee can be granted; gains taxed at 14% CGT (BADR-eligible) on exercise after 2 years.
Strict qualifying conditions: company under £30m gross assets, fewer than 250 employees, trading.
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