FD Capital

The Enterprise Management Incentive Scheme

January 23, 2022 Adrian
FD Capital
The Enterprise Management Incentive Scheme
Show Notes

In today's episode Adrian Lawrence talks about the Enterprise Management Incentive Scheme or EMI scheme, this was first introduced in 2000 and offers companies a tax efficient way to motivate their employees and focus the whole team on obtaining the best value for the business on a successful exit.

Once a scheme is registered and approved by HMRC any gains made on disposal are taxed at 10% rather than the highest marginal rate an employee pays, potentially a saving of up to 35%.

The beauty of the scheme is that employees only pay for the options on an exit and it can be structured so you loose the options if you don't remain with the business until sale.

FD Capital recruitment are a niche FD and CFO recruitment boutique based in London, our team have been involved with EMI schemes and can help your company implement one.   Please visit our website at https://www.fdcapital.co.uk