Following the 2025 Budget, significant changes to Enterprise Management Incentive (“EMI”) options have now come into effect, expanding both the scope and lifespan of EMI share-option schemes.
As of 6 April 2026, more companies now qualify to grant EMI options, the EMI share pool has doubled, and the lifespan of EMI options has been extended to up to 15 years. These are the most substantial changes to the EMI regime in some years and represent a meaningful opportunity for eligible businesses to reward and retain key talent on more favourable terms.
Read our updated guide to see whether your business can take advantage of the expanded EMI regime.
If you would like to understand whether your business qualifies under the expanded criteria, or how these changes affect existing or planned EMI arrangements, please refer to our guide on Tax Advantaged Share Schemes, EMI, which has been updated to reflect the current position.
For further information, contact Abbiss Cadres LLP on +44 (0) 203 051 5711 or email us at info@abbisscadres.com
