EMI SCHEME ADVISORY SERVICES

REWARD & RETAIN STAFF WITH AN EMI SCHEME

Enterprise management incentive (EMI) schemes, are an effective way to attract, motivate, and retain key employees.  We can assess your eligibility, help set them up, and ensure you and your team understand the tax implications.   
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EMI SCHEMES THAT WORK FOR YOUR BUSINESS

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Reward & Retain Top Talent

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Simplified Set-up & Compliance

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Tailored Schemes for your business

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Tax-Efficient

THE EMI OPTION PLAN

The Enterprise Management Incentive (EMI) scheme is one of the most commonly used share scheme options for qualifying UK businesses. valued for its flexibility, tax efficiency, and suitability for fast-growing companies looking to retain and incentivise key employees.  

With updates announced in the latest UK Budget, EMI has become even more accessible, making it a strong consideration for businesses seeking long-term, equity-based reward strategies. 

At AAB, we support clients through the full EMI lifecycle — from assessing eligibility and designing the scheme, negotiating valuations with HMRC, and advising on tax implications for both the company and employees. We ensure the scheme is tailored to your goals, compliant with legislation, and clearly understood by everyone involved. 

An image of Louise Neilson wearing a blue cardigan and white top. She is standing in the Edinburgh office.
An image of Louise Neilson wearing a blue cardigan and white top. She is standing in the Edinburgh office.

THE EMI OPTION PLAN

The Enterprise Management Incentive (EMI) scheme is one of the most commonly used share scheme options for qualifying UK businesses. valued for its flexibility, tax efficiency, and suitability for fast-growing companies looking to retain and incentivise key employees.  

With updates announced in the latest UK Budget, EMI has become even more accessible, making it a strong consideration for businesses seeking long-term, equity-based reward strategies. 

At AAB, we support clients through the full EMI lifecycle — from assessing eligibility and designing the scheme, negotiating valuations with HMRC, and advising on tax implications for both the company and employees. We ensure the scheme is tailored to your goals, compliant with legislation, and clearly understood by everyone involved. 

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Specialist EMI Advice

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Set Up Incentive Plans

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Reward & Retain Employees

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WHY CONSIDER AN EMPLOYEE SHARE SCHEME?

  1. Talent Attraction and Retention.

Top-tier talent, especially in sectors such as Technology, Software, and IT, increasingly look beyond salary when considering job offers. Offering share equity can make your package stand out from your competitors and appeal to talent who want a share in the value they help create. By also tying part of an employee’s compensation to the long-term performance of the company, share schemes can help reduce staff turnover rates and build a committed core team.  

  1. Alignment of Interests.

 Share schemes turn employees into stakeholders. When team members are also shareholders, their motivations tend to align more closely with the company’s goals. This can help foster a culture of ownership, accountability, and performance-driven decision-making.  

  1. Motivation and Productivity.

Knowing that their efforts directly impact company value can motivate employees to go the extra mile.  

  1. Cash Friendly

Especially for startups and growing businesses with limited cash flow, share schemes offer a way to attract and retain top talent without depleting their cash. Rather than offering large salaries upfront, equity-based rewards defer the payout to a future liquidity event, such as a sale of the business or a third-party investment.  

WHY EMI SHOULD BE YOUR FIRST CONSIDERATION

Of all the share scheme options out there, the EMI Share scheme is widely seen as the most flexible and tax-efficient for qualifying UK companies and their employees.  

It’s designed to help smaller and growing businesses attract and retain key staff through equity that rewards long term value creation.  

And thanks to the Autumn Budget 2025, EMI is now even more accessible to ambitious businesses.  

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“AAB delivers dynamic, proactive, and practical advice tailored to our needs. Their team approach has quickly made them an integral part of our management team, providing solutions that add real value to our business.”

JACQUELINE LAW - MANAGING PARTNER - ABERDEIN CONSIDINE 

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WHY EMI SHOULD BE YOUR FIRST CONSIDERATION

Of all the share scheme options out there, the EMI Share scheme is widely seen as the most flexible and tax efficient for qualifying UK companies and their employees.  

It’s designed to help smaller and growing businesses attract and retain key staff through equity that rewards long term value creation.  

And thanks to the Autumn Budget 2025, EMI is now even more accessible to ambitious businesses.  

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WHAT'S NEW IN THE EMI SCHEME (AUTUMN BUDGET 2025 UPDATES)

Effective 6 April 2026, changes announced in the UK Government’s Autumn Budget will expand access to the EMI Share Scheme, giving more UK businesses the chance to reward and retain key staff through tax-efficient share options.  

Here’s what’s changing:  

  1. Higher Headcount Limit.

Companies will have up to 500 full time equivalent employees will now be able to qualify with up to 500 employees – double the current 250 threshold.  

  1. Increased Gross Assets Cap.

The gross assets limit for qualifying companies will rise from £30 million to £120 million, opening the scheme up to more established, high-growth businesses.  

  1. More Share Option Value.

The maximum value of unexercised EMI options a company can grant will increase from £3 million to £6 million.  

  1. Longer Timeframe to Exercise Options.

The exercise window will extend from 10 to 15 years, even for existing EMI option agreements that haven’t yet been exercised.  

These updates make the EMI scheme more attractive and accessible than ever – particularly for scale-ups and fast-growing firms looking to retain talent, incentivise performance and support long-term business growth.  

WHO QUALIFIES FOR THE EMI SHARE SCHEME?

While EMI is highly beneficial, not every company or employee qualifies. Key requirements include:   

  • The company must carry on a qualifying trade (some sectors, such as banking, legal services, and property development, are excluded).   
  • Employees must work at least 25 hours per week or 75% of their scheduled working time for the business.   
  • Individuals are limited to holding no more than 30% of the company’s shares.   
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An image of three AAB employees holding an AAB branded umbrella and walking through a park.

WHO QUALIFIES FOR THE EMI SHARE SCHEME?

While EMI is highly beneficial, not every company or employee qualifies. Key requirements include:   

  • The company must carry on a qualifying trade (some sectors, such as banking, legal services, and property development, are excluded).   
  • Employees must work at least 25 hours per week or 75% of their scheduled working time for the business.   
  • Individuals are limited to holding no more than 30% of the company’s shares.   

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Enterprise Incentive Experts

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Growth-Focused EMI Plans

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Business Incentive Support

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WHAT ARE THE BENEFITS?

The EMI share scheme is a powerful way to reward and retain employees while boosting business growth: 

  • Tax-efficient for employees – No Income Tax or NIC on exercise, and lower Capital Gains Tax on sale 
  • Tax relief for employers – Potential Corporation Tax deductions on EMI share options helps your business reduce tax bill 
  • Flexible and high-value – Customise who gets options, how many, and tie them to performance or milestones 
  • Exit-ready – Integrates easily with company sales or investment events, with a 15-year exercise period 

EMI share schemes motivate your team, build loyalty, and align everyone with your company’s success.  

HOW AAB CAN HELP?

If your business is scaling and you’re looking for sustainable, incentive-driven growth, now is the time to consider share incentive schemes. Not only will you build a stronger, more engaged team, but you’ll also lay the foundation for a more valuable and successful business. Our team possesses a wealth of knowledge and experience in helping companies to implement and maintain successful employee share schemes.  

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An image of Kim Masson sitting on an AAB couch and smiling at a colleague.

HOW AAB CAN HELP?

If your business is scaling and you’re looking for sustainable, incentive-driven growth, now is the time to consider share incentive schemes. Not only will you build a stronger, more engaged team, but you’ll also lay the foundation for a more valuable and successful business. Our team possesses a wealth of knowledge and experience in helping companies to implement and maintain successful employee share schemes.  

OUR EXPERIENCED EMI CONSULTANTS

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AMANDA OLLASON

CORPORATE TAX PARTNER

Amanda Ollason is a Corporate Tax Partner, and is also part of our Expertise to Entrepreneurs team. Based in our Aberdeen office, Amanda works extensively on delivering commercially focused tax advice throughout the whole lifecycle of a company. She supports businesses and individuals with all aspects of tax compliance.  

Amanda can advise you on a wide range of issues, from raising funds, structuring, reorganisations, equity incentive arrangements, pre-sale and exit tax planning and IHT planning.  

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LIAM HOSIE

CORPORATE TAX DIRECTOR

Liam Hosie is a Corporate Tax Director. Based in our Aberdeen office he works with a wide range of clients from large corporates to entrepreneurial fast growth business to not-for profit organisations. He supports clients across a range of AAB service lines. 

 It’s rare that two days are ever the same for Liam as although part of the Corporate Tax team, he specifically sits within the entrepreneurial tax team. This means he’s often shifting gears between helping implement processes such as employee share schemes, venture capital schemes and helping clients to meet their annual tax compliance deadlines. 

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