Enterprise Management Incentive Scheme

Posted by : Robert Field | Date posted : 23/04/2012

The Enterprise Management Incentive Scheme ("EMI") was introduced in 2000 and continues to provide a popular tax advantaged share option for employees. This note summarises the EMI framework, looking at its advantages to both company and employee, the conditions that must be satisfied to fulfil the various eligibility criteria and the procedural steps that must be followed when implementing the Scheme.

If you require further information on anything covered in this briefing please contact Robert Field (; 020 3375 7574) or your usual contact at the firm on 020 3375 7000.