Since launching this service in 2013 we have seen high demand from our clients for EMI. We can set up your option scheme quickly and at very competitive costs. All our EMI option schemes are HMRC approved. We will liaise with HMRC EMI Option Team in Nottingham in order get your scheme approved.
Tax Benefits for EMI Option Schemes:
- 30% discount to market value of Shares
- 0% tax payable on grant of EMI options
- 10% tax payable on sale of EMI option shares *
- 20% saving on EMI Scheme set up and admin costs
* EMI schemes fall into the Entrepreneurs Relief capital gains tax (CGT) rate. Employees can also use annual CGT exemption (£11,100). This highly attractive CGT rate has been available for all employees, regardless of how small their share in the company, since the 2012 Budget.