Tax Planning Idea!

Tax Planning Idea!

Enterprise Management Incentive scheme – provide future shares for employees dependent on performance

EMI is a HMRC approved employee share scheme. It is available to most SME trading companies and allows employers to tax efficiently allow key employees to acquire shares in the future that can be dependent on performance and other criteria (such as the company being sold). The benefit of this is that the employee knows they can obtain shares in future if they stay with the company and achieve certain targets, and the business owner knows they won’t have to give up any equity unless the employee stays in the business and the performance conditions are met. This can be a useful way of allowing key employees to share in a sale of the company in a tax efficient manner.

As always, the key to successful tax planning is to seek advice as early as possible.

If you would like more information or would like to discuss your tax affairs in more detail please don't hesitate to contact our Tax Partners, Steve Crompton or Lucy Williams on the details below:


Steve Crompton

Partner – Head of Tax

direct dial: 01942 292541

mobile: 07790 840394



Lucy Williams

Tax Partner

direct dial: 01942 292543

mobile: 07807 053494