Employee share incentivisation

Attracting and keeping people who are as driven as you are to grow your business is key to your success. Owning shares can be the ultimate carrot but getting the structure and tax right is crucial.

Tax effective incentives can be powerful motivators but designing and implementing your share issue or share option scheme must be done correctly. If not, the tax costs can be painful, and tax charges may arise in the future.

We can guide you through the complex legislation.

Enterprise Management Incentive (EMI) schemes are the most popular share incentive arrangement used by privately owned companies and an HMRC approved share scheme can deliver considerable tax breaks for your employees and your company. It gives participants the opportunity to buy shares at today’s discounted market price at a future point, when they should be worth more, with only 10% tax to pay on the growth.

A Growth Share Plan (GSP) allows participants to share in the growth in value of your company, with minimal cost for them and only capital gains tax to pay on their share of the growth. Powerful incentives for them to grow your business.

EMIs and GSPs are just two of the many ways to attract and motivate your key people. If you would like our help in designing and implementing a tailormade tax efficient solution for you, talk to us.


This guidance is generic in nature and does not constitute advice. You should take no action based upon it without consulting ourselves or your own professional advisor.


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