Enterprise Management Incentive Schemes
Here at Hartley Fowler, we offer a range of support with employee share scheme services.
Incentivising key members of the management team is an important part of any growing business, as is the tax efficient structure of new capital. EMI schemes can help small and medium-sized enterprises to attract and retain skilled employees.
Enterprise Management Incentive Schemes (EMI)
An EMI share option scheme can be an effective mechanism for rewarding key members of staff. Employee share schemes provide tax benefits to employers and employees. The value of the shares under the EMI scheme is tax deductible to employers, potentially enabling them to diminish their tax liability.
With EMI share option schemes, employees are typically only taxed when they sell their shares. This means that they may be able to strategically reduce their Capital Gains Tax liability over time.
We can provide expert advice on:
- EMI scheme rules
- Share valuation
- Complying with HMRC annual reporting requirements
- Ongoing EMI share option scheme administration
EIS Investment Tax Reliefe
Enterprise Investment Schemes (EIS) and Seed Enterprise Investment Schemes (SEIS) are the tax efficient investment into an enterprise. We can provide support and advice with the following:
- Investment structure
- Qualifying business activities
- Clearance with HMRC
Next Step: Contact us for advice on Enterprise Management Incentive Schemes
The rules around EMI share option schemes and EIS investment tax relief are complex, but we are here to help.