Enterprise Management Incentives (or EMI) is a discretionary option arrangement allowing the grant of options over up to 3 million worth of shares in a company to employees. There is a maximum limit of £100,000 per employee. EMI options are granted without advance HM Revenue & Customs approval.

Click here for our document on Enterprise Management Incentives.

Mark Gearing has recorded an interview on EMI share option arrangements.
Click on the link above to listen to the interview but please note you will need to register first.