Changes to Enterprise Management Incentives

Significant changes to Enterprise Management Incentive (EMI) share options were announced in the UK Autumn Budget 2025, opening up this advantageous tax incentive plan to a broader range of companies.

We hosted an insightful webinar where we dived into the newly introduced changes to EMI share option schemes, key commercial considerations in determining whether an EMI plan is suitable for your business, and the substantial benefits that both employees and employers can derive from participating.

Key issues we explored included:

• how to design an option plan that works for your business;
• key benefits of EMI for employers and participants;
• which employers qualify and recent changes; and
• key administrative relaxations in operating EMI plans.

Whether you are currently operating an EMI scheme or considering implementing one, this webinar provided essential updates and practical steps to ensure your share option plans are tailored to your business needs.