A wider range of companies, including larger businesses and fast growing scale ups will be able to access the Enterprise Management Incentive from April 2026.
Recent changes to the Enterprise Management Incentive (EMI) scheme, effective from 6 April 2026, include significant expansions in eligibility limits and the maximum exercise period for EMI options.
These changes aim to make the EMI scheme, a UK tax-advantaged share option plan designed to help smaller, high-growth companies attract and retain employees by offering them share options with significant tax benefits, more accessible to a wider range of companies.
Rebecca Robinson looks at the changes which aim to further support companies to incentivise and reward employees effectively, align employer and employee interests through growth.
This article covers:
- The key changes
- Why the changes?
- When does the change come in?
- What does this mean for businesses and how can I learn more about EMI options?
- Your next move?
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