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The Enterprise Management Incentive (EMI) share options

The tax-advantaged share option scheme designed for smaller companies.

Your key contact

Jamie Snell

Director of Client Finance

Reward your employees with more than just a salary

Schedule a brief, no obligation call with our team today.

Schedule a discovery call

The Enterprise Management Incentive (EMI) share options

The Enterprise Management Incentive (EMI) is a tax-advantaged share option scheme designed for smaller companies.

It can help your company to attract and retain key staff by rewarding them with equity participation in your business.

The scheme is ideal for smaller, entrepreneurial companies that might not be able to match the salaries paid elsewhere.

"EMI schemes turn your team into long term partners. That is powerful for growth and loyalty."
Karen Coult
Client Finance Partner

Why should I apply for the EMI share option scheme?

Your employees are your number one asset
  • As a small company it can be hard to attract high calibre candidates for new job roles, especially when competing against larger companies on salary alone.
  • The EMI share option scheme gives you a competitive advantage by being able to offer shares in your company making it more attractive for high calibre job candidates to join and existing key staff to stay.
  • Keep staff turnover to a minimum.  

How do I apply for the EMI share option scheme?

Let Caldwell Penn do the hard work for you
  • We have a team of in-house tax experts with vast detailed knowledge of the latest tax legislation who will help design your EMI scheme, ensuring that your business is as tax efficient as it can be.
  • They will be able to: 
    • Determine whether your company qualifies to grant EMI share options to your employees
    • Recommend and collaborate with legal advisers to help design your EMI share option scheme 
    • Report and agree an EMI share option scheme valuation with HMRC
    • Prepare all EMI share option agreements
    • Prepare and submit annual EMI share option returns
    • Prepare guidance notes 
    • Amend your company’s Articles of Association if necessary
"You might not always compete on salary, but you can still win the best talent with the right incentives."
Caitlyn Evans
Client Finance Partner
"A well structured EMI scheme keeps your top people motivated and your business tax efficient."
Luke Noble
Client Finance Partner

What are the benefits?

Attract and retain key members of staff
  • We will give you the confidence that your company’s EMI share option scheme is tax efficient and saving you as much money as possible.
  • We will free up your time allowing you to concentrate on the more important day-to-day running of your business. 
  • We will help you attract high calibre job candidates and retain key staff hassle-free. 

Your client finance leads

Jamie Snell

Director of Client Finance

Caitlyn Evans

Client Finance Partner

Karen Coult

Client Finance Partner

Luke Noble

Client Finance Partner

Our core sectors

Our expertise spans a wide range of industries, with 60% of our client base concentrated in the following core sectors:

Professional Services

Consultants, agencies, engineers, and other specialised firms providing expert professional services.

Technology & Innovation

SaaS companies, crypto businesses, software development firms, and tech start-ups.

Manufacturing & Logistics

Manufacturers, supply chain operators, warehousing businesses, and logistics providers.

While we specialise in these areas, our diverse client portfolio includes businesses across various industries, from retail to construction and manufacturing to hospitality.

No matter your sector, we’re equipped to support your growth and success.

Schedule a discovery call

Trusted by businesses like yours

"Caldwell Penn's transparency, professionalism, attention to detail, and friendliness distinguish them from all other firms we have previously engaged. They have exceeded our expectations by additionally offering R&D advice, which has significantly benefited our operations."
Allaero Limited
"While it’s hard to get excited about an audit, Caldwell Penn made the experience as seamless as possible. Communication was clear and effective, and the management letter provided valuable insights for our business. We highly recommend their services to any business in need of a thorough and efficient audit."
UK Lanyard Makers Ltd
"Caldwell Penn handle everything for us with a proactive, tailored approach. Their dedicated team understands our goals, ensuring we never miss tax-saving opportunities. They’re more than accountants, they’re partners in our growth."
Syon Creative Ltd

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