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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM50000 · Enterprise Management Incentives (EMI)

  • ETASSUM50100 · Introduction
  • ETASSUM50500 · Finance Act 2026 Limits & Exercise Period Changes
  • ETASSUM51000 · General requirements
  • ETASSUM52000 · Qualifying companies
  • ETASSUM53000 · Eligible employees
  • ETASSUM54000 · Requirements relating to options
  • ETASSUM55000 · Company reorganisations
  • ETASSUM56000 · Option notifications
  • ETASSUM57000 · Taxation of EMI options
  • ETASSUM58000 · Supplementary and Definitions
  1. Employee Tax Advantaged Share Scheme User Manual
  2. Enterprise Management Incentives (EMI): contents

ETASSUM50000 | Enterprise Management Incentives (EMI): contents

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Contents10 entries

  1. ETASSUM50100Enterprise Management Incentives (EMI): Introduction
  2. ETASSUM50500Enterprise Management Incentives (EMI): Finance Act 2026 Limits & Exercise Period Changes
  3. ETASSUM51000Enterprise Management Incentives (EMI): General requirements: Contents
  4. ETASSUM52000Enterprise Management Incentives (EMI): Qualifying companies: Contents
  5. ETASSUM53000Enterprise Management Incentives (EMI): Eligible employees: Contents
  6. ETASSUM54000Enterprise Management Incentives (EMI): Requirements relating to options: Contents
  7. ETASSUM55000Enterprise Management Incentives (EMI): Company reorganisations: Contents
  8. ETASSUM56000Enterprise Management Incentives (EMI): Option notifications: Contents
  9. ETASSUM57000Enterprise Management Incentives (EMI): Taxation of EMI options: Contents
  10. ETASSUM58000Enterprise Management Incentives (EMI): Supplementary and Definitions: Contents
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