What is the Enterprise Management Incentive scheme?
The Enterprise Management Incentive scheme, also known as EMI, is an HMRC fully approved scheme allowing a company to grant share options to key employees.
The purpose of EMI is to incentivise and retain key employees within an organisation.
What is a share option?
A share option is an opportunity to acquire (buy) shares in the company at a future date for a value agreed and set at the time of granting the option.
This means that key employees will be able to benefit from any uplift in value in the shares between the date of grant and the time when the shares are sold.
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