Our budget views in blue: Employee share schemes

| 22nd March 2012

EMI’s allow employers to reward their best employees selectively (unlike approved share schemes which need to be offered to everyone). The limit of the value of underlying shares subject to EMI options has risen from £120k to £250k – and will now automatically carry Entrepreneurs relief (10%) on. Capital gains rather than the normal 28% rate.


This is an extremely beneficial way of retaining key staff and we recommend that this is taken advantage of where practical



🍪 Cookie consent

We value your privacy! Please take a moment to customise your cookie preferences. By clicking 'Submit,' you agree to the use of cookies as described below:

Collects data on user interactions to improve website performance.
Ad Personalisation
Customises ads based on user interests.