Overview

If you are a founder that is onto something big, and your start up is likely to scale you may need to consider how to incentivise and retain your talent. Plan ahead with us, by considering an Enterprise Management Incentive (EMI) plan to reward your staff with a stake in the future growth of the business, on your terms.

EMI options schemes offer generous tax treatment – both for the employees and the employer issuing the options. For the employee there’s no tax or national insurance on grant of an EMI option if issued at market value, and if less than, the tax paid is on the difference between the exercise price and the market value. Employees also gain lower rates of capital gains tax qualifying for Entrepreneurs Relief at 10% on the sale of their shares. For the employer, you can gain a corporation tax deduction equal to the difference between the market value of the option shares at the date of exercise and the option price.

To be eligible, a company must:

  • Have less than 250 employees
  • Have no more than £30m in assets
  • Not be quoted
  • Not be controlled
  • Carrying on a qualifying trade
  • Have a UK permanent establishment

The Core

Advance Assurance

Advance Assurance

EMI Design

EMI Design

HMRC Valuation

HMRC Valuation

HMRC Notifications

HMRC Notifications

Option Agreements

Option Agreements

Bolt Ons

EMI Annual Returns

EMI Annual Returns

Presentations to staff explaining EMI

Presentations to staff explaining EMI

SEIS/EIS

SEIS/EIS

Accounting

Accounting

Our bespoke pricing model takes into consideration the size and complexity of your business - such as the number of employees you have, the number of bank accounts you use, and the volume of transactions that go through your accounts each month.

Looking for a tailor made quote?

To discuss your business with us, simply get in touch to arrange a convenient time to chat. We can also offer bespoke extras and additional bolt-ons to fit your specific needs, speak with the team to find out more

Meet the Team

We've a talented team who can make a real difference and have some fun too

Wesley Rashid

CEO

Christopher Lee

Senior Tax Advisor

Steve Hanlon

Tax Partner