ETASSUM50000 | Enterprise Management Incentives (EMI): contentsFrom HM Revenue & Customs · Employee Tax Advantaged Share Scheme User ManualDetailsContents10 entriesETASSUM50100Enterprise Management Incentives (EMI): IntroductionETASSUM50500Enterprise Management Incentives (EMI): Finance Act 2026 Limits & Exercise Period Changes ETASSUM51000Enterprise Management Incentives (EMI): General requirements: ContentsETASSUM52000Enterprise Management Incentives (EMI): Qualifying companies: ContentsETASSUM53000Enterprise Management Incentives (EMI): Eligible employees: ContentsETASSUM54000Enterprise Management Incentives (EMI): Requirements relating to options: ContentsETASSUM55000Enterprise Management Incentives (EMI): Company reorganisations: ContentsETASSUM56000Enterprise Management Incentives (EMI): Option notifications: ContentsETASSUM57000Enterprise Management Incentives (EMI): Taxation of EMI options: ContentsETASSUM58000Enterprise Management Incentives (EMI): Supplementary and Definitions: ContentsPrevious