.svg){kind=logo}
6 min read
EMI2 (CSOP) vs EMI: 2026 Budget changes explained
Grace Henley: 06 November 2026
The Autumn 2026 Budget renamed CSOP and stopped it eating into employees' EMI limits.
Company Share Option Plan
%20make%20sense.jpg?width=600&height=338&name=Moving%20from%20CSOP%20to%20EMI%20-%20When%20it%20does%20(and%20doesn%E2%80%99t)%20make%20sense.jpg)
6 min read
Moving from CSOP to EMI: When it does (and doesn’t) make sense
Sam Jeans: 12 December 2025
Updates as per the Autumn Budget 2026: CSOP (now also called EMI2): CSOP has been renamed EMI2, although the legislation still calls it CSOP. From 6...
4 min read
CSOP: A tax-friendly way to retain talent
Luke Richards: 17 June 2025
Updates as per the Autumn Budget 2026: CSOP (now also called EMI2): CSOP has been renamed EMI2, although the legislation still calls it CSOP. From 6...
3 min read
CSOPs: Are you (and your team) eligible?
Luke Richards: 09 June 2025
Updates as per the Autumn Budget 2026: CSOP (now also called EMI2): CSOP has been renamed EMI2, although the legislation still calls it CSOP. From 6...
2 min read
CSOP: The three-year rule explained
Rebecca Appleton: 08 April 2024
Last updated: 19 April 2024 Updates as per the Autumn Budget 2026: CSOP (now also called EMI2): CSOP has been renamed EMI2, although the legislation...