EMI Options – An Update
Recorded May 2025 · Episode 8 · 6:49
In this episode I explain enterprise management incentive options, one of the most tax-efficient ways for a smaller company to attract and retain key people. I set out the qualifying conditions for both the company and the individual, the tax treatment on grant, exercise and sale, and the more recent simplifications to the rules, including the changes to the information that must be recorded on grant and the extended notification deadline. I also flag the common errors that can cause options to fall outside the favourable regime.
This podcast is not a substitute for professional advice.