Open - Rolling Basisgovernment-benefits
Enterprise Management Incentives (EMI)
domainHM Revenue & Customs·verifiedVerified · Sep 20
Funding / Offer
Tax-advantaged employee share options; limits expanded from 6 April 2026 per official guidance
scheduleDurationDeadline: See program page
pie_chartEquity1-7 days
eventStatusOpen - Rolling Basis
schedule
Duration
Deadline: See program page
pie_chart
Equity
1-7 days
payments
Funding
medium
military_tech
Selectivity
Competitive
infoAbout this program
Share-option incentive intended to help eligible SMEs recruit and retain employees.
inventory_2What's Included
4 itemscheck_circle
Value
Tax-advantaged employee share options; limits expanded from 6 April 2026 per official guidance
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Equity
0%
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Provider
HM Revenue & Customs
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Type
government-benefits
checklistEligibility
1 items- check_circleQualifying independent trading company and qualifying employees/options; company must meet EMI conditions.
directions_runHow to Apply
2 steps- 1
Review Enterprise Management Incentives (EMI) country rules and eligibility.
- 2
Apply at https://www.gov.uk/tax-advantaged-share-schemes.
helpFAQ
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View allarrow_forwardtagTags & categories
#Government benefits#tax, emi, equity, talent