EMI Schemes Made Easy
The most tax-efficient way to give equity to your UK employees.
Why EMI?
Tax-Efficient for Staff
No income tax or NIC on grant or exercise at agreed market value. Just 10% CGT with BADR on sale.
Tax-Efficient for Company
Corporation Tax relief on the difference between exercise price and market value at exercise.
Employee Dashboard
Option holders log in to track vesting, view documents, and model exit scenarios in real time.
HMRC-Compliant
Guided workflow ensures your scheme meets all HMRC requirements. Auto-generated VAL 231 and annual returns.
Qualifying Requirements
| Requirement | Detail |
|---|---|
| Company Requirements | |
| Maximum employees | 250 full-time equivalents |
| Maximum gross assets | £30 million |
| Trading activity | Must carry on a qualifying trade |
| Independence | Must not be controlled by another company |
| Employee Requirements | |
| Employment status | Must be UK PAYE employee |
| Working hours | At least 25 hours/week or 75% of working time |
| Shareholding limit | Must not hold >30% of shares |
| Maximum per employee | £250,000 (market value at grant) |
The EMI Journey
Create Option Pool
Define pool size and share class for your EMI scheme.
Set Scheme Rules
Configure vesting, cliff period, exercise window, and leaver terms.
Expert Review
Optional review by our equity specialists to ensure compliance.
Board Resolution
Auto-generate and sign the board resolution approving the scheme.
EMI Valuation
Build your HMRC-compliant valuation report and submit for approval.
HMRC Approval
Submit your valuation to HMRC and receive their approved strike price.
Grant Within 90 Days
Issue option grants at the approved strike price within 90 days.
File Annual Return
Submit your annual EMI return to HMRC each year.
Set up your EMI scheme today
Tax-efficient equity for your team — guided setup in minutes.