Employee share schemes – Budget changes and planning opportunities

From 6 April 2026, the government is expanding the Enterprise Management Incentive (EMI) scheme – the UK's most generous tax-advantaged employee share option plan. The qualifying thresholds are being widened, meaning more companies will now be able to offer their employees share options free of income tax and National Insurance (NI) on exercise.

Whether you already operate an EMI scheme, have outgrown one, or are considering one for the first time, this webinar will help you understand what the changes mean for your business. We will also consider how companies which are still outside the EMI scheme can award tax-efficient equity participation to employees.

What we will cover

• The tax advantages of EMI options compared with unapproved share options.
• The key changes from 6 April 2026 – enlargement of the scheme.
• Other EMI qualifying criteria.
• Planning options to maximise use of the EMI scheme / £250,000 individual limit.
• Planning alternatives to deliver Capital Gains Tax (CGT) treatment once EMI is no longer available.
• Creating liquidity for employees in private companies without a full business sale.

Who should attend

Founders, business owners, finance directors, HR professionals and in-house legal teams – particularly those in growing or scaling businesses who want to understand how the expanded EMI rules could benefit their employees.

Timings

11:00 - Webinar starts
12:00 - Webinar ends

This is a virtual event. You will receive log in details upon registration. 

Cost

There is no cost to attend this event.

Register now

Speakers

John Manis Partner, Workforce Advisory [email protected]	Victoria Heugh Manager, Workforce Advisory [email protected]