EMI is the most tax-efficient way to give equity to key employees in a UK SME — but the rules are technical and the disqualifying mistakes are unforgiving. We design the scheme, agree the valuation with HMRC, and administer it year after year.

We handle

  • Eligibility review (company + employee + option grants)
  • Share valuation and VAL231 submission to HMRC
  • Option agreement drafting (working with your lawyers)
  • Grant notification within the 92-day window
  • Annual ERS return (mandatory each year the scheme exists)
  • Employee tax briefings so recipients understand the CGT position
Book an EMI feasibility call