Blog / Share Schemes and EMI
Share Schemes and EMI
EMI Annual Return and ERS Filing: a Step-by-Step Walkthrough
Every EMI scheme must register with HMRC and file an annual ERS return, including a nil return, by 6 July. Walkthrough, tables and filing checklist.
EMI Disqualifying Events: The Complete Guide for Founders
A disqualifying event strips EMI tax advantages from future gains. Complete event map, tax-consequence window, and the BADR/CGT interaction explained.
EMI Option Valuation and Grant Notification: The Founder's Complete Guide
How to value EMI options, agree AMV and UMV with HMRC Shares and Assets Valuation, and meet the 6 July ERS notification deadline, including nil returns.
EMI Qualifying Company Rules: Does Your Company Pass All Six Tests?
EMI requires gross assets under £30m, fewer than 250 FTE and a qualifying trade. All six tests explained, plus the CSOP £60k fallback if you breach one.
EMI vs CSOP: The Tax-Advantaged Option Fallback When You Outgrow EMI
EMI is the first-choice scheme for qualifying UK companies. When you outgrow it, CSOP gives up to £60,000 per employee. A plain comparison with trigger map.
Growth Shares and Unapproved Options Explained: Tax, Hurdles and s.431
How growth shares and unapproved options work under UK ERS rules, the hurdle mechanic, s.431 elections, CGT on exit and BADR. Figures sourced from gov.uk.
Option Pool Basics for UK Founders: Tax and Compliance Guide
What an employee option pool is, how EMI grants work within it, the HMRC reporting rules and deadlines, and what to do when EMI no longer fits. UK tax guide.
Section 431 Elections Explained: The 14-Day Deadline Funded Startups Must Not Miss
A section 431 election must be made within 14 days of acquiring restricted securities. Miss it and future growth is taxed as income, not CGT. Worked example.
Stock Vesting Explained for UK Founders: Schedules, Cliffs, Leavers and the Tax Angle
What vesting means for UK startup shares and options: cliffs, schedules, the tax at each stage, and where section 431 elections fit.
Agreeing Your EMI Valuation with HMRC: The VAL231 Process Explained
The VAL231 form URL is dead. Here is how to agree your EMI option valuation with HMRC Shares and Assets Valuation today, step by step.
What Is an EMI Scheme? The Founder's Complete Guide to Enterprise Management Incentives
EMI scheme explained: what it is, who qualifies, the tax advantage, how to set one up, and how it compares to CSOP, growth shares and unapproved options.
What is EMI? Enterprise Management Incentives Explained in Plain English
EMI is a tax-advantaged share option scheme for smaller UK companies. What it stands for, who qualifies, and the tax treatment in plain English.