Keep every Enterprise Management Incentive option qualifying – and every deadline met
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Enterprise Management Incentives (EMI) are the most tax-efficient way for a smaller UK company to give employees share options. If an option is granted at the market value agreed with HMRC, there is normally no income tax or National Insurance when it is exercised, and the gain on sale can qualify for Business Asset Disposal Relief (BADR). But the relief depends on a long list of conditions – company size limits, the £250,000 individual limit, the company limit, working time, material interest, valuations, notifying HMRC, annual returns and what happens when someone leaves. Miss one and the option can lose its EMI status. This workbook tracks all of it in one place and shows what each employee would pay on exercise and sale compared with an ordinary (unapproved) option.
See how it works
The sheets you will use most, in the order you will use them – shown with the sample data every workbook comes with.
Step 1
Company details, gross assets and employee history, the qualifying tests for the next grant and HMRC-agreed valuations. What you do: keep the history and valuations up to date; answer the test questions.
Step 2
Eligibility tests, options held, £250,000 headroom and status for each employee. What you do: add each employee; update hours and leaving dates.
Step 3
Every grant with its checks, EMI status, notification and next action. What you do: add each grant; record notifications, exercises and lapses.
Step 4
Vesting schedules, vested today and the 3-year projection. What you do: add your own schedules if needed.
Who it is for
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