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EMI option agreement

Enterprise Management Incentive (EMI) option agreements are a widely used method for businesses to incentivise key employees by granting them tax-advantaged share options. These schemes are designed to align the interests of employees with the long-term growth of the company while offering significant tax benefits.

Establishing an EMI option agreement requires careful planning to ensure compliance with the relevant HMRC rules and employment laws. Incorrect implementation can lead to tax complications or disputes, making it essential to seek expert legal advice to structure agreements effectively.

 

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What is an EMI option agreement?

An EMI option agreement is a government-approved share scheme that allows qualifying companies to grant tax-efficient share options to selected employees. The scheme is designed to help businesses attract and retain talent by offering employees a stake in the company’s future growth.

To qualify, both the company and the employees must meet specific criteria set by HMRC. The agreement outlines key details, such as the number of shares being offered, the exercise price, and the conditions that must be met before the options can be exercised.

How we can help

Our experienced employment and corporate law solicitors provide comprehensive legal support for EMI option agreements, ensuring that your scheme is structured correctly and legally compliant. We offer guidance on:

  • Eligibility requirements for both employers and employees
  • Drafting and structuring EMI option agreements
  • Ensuring compliance with HMRC regulations
  • Managing tax implications and reporting obligations
  • Resolving disputes related to share options

Whether you are setting up a new scheme or need advice on an existing one, we can provide tailored legal solutions to protect your business and employees.

Why choose us?

We are a leading employment law firm with extensive experience in advising businesses on employee share schemes, including EMI option agreements. Our expertise has been recognised through various industry accreditations, including:

  • Accreditation by the Law Society for employment law expertise
  • Strong rankings in legal directories for employment law services
  • A proven track record of successfully advising businesses on EMI schemes

Our team is committed to providing clear, commercially focused legal advice tailored to your business needs. We take the time to understand your objectives and work diligently to achieve the best possible outcomes.

Contact us

If you require expert legal advice on an EMI option agreement, our specialist solicitors are here to assist you. Contact us today to discuss your requirements and ensure that your scheme is structured effectively.

Call us on 0161 696 6170 or complete our online enquiry form to arrange a consultation.

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