EMI schemes | The easy way to set up and manage EMIs

hire well retain better

Hire well, retain better

Competitive salaries alone aren't enough. An EMI scheme lets you offer tax-efficient share options to the people who matter most. Each recipient gets their own dashboard to track and exercise options digitally, maximising engagement. 95% of Vestd customers report improved retention.

less admin more buy in

Less paperwork, more power

Stop updating shareholder records by hand. Vestd's two-way Companies House sync keeps your cap table accurate, speeds up and simplifies filings, and maintains a clear audit trail. Stay compliant with HMRC notifications so you never miss a deadline.

cut costs not corners

Cut costs, not corners

Relying on traditional providers is costly and rarely a one-off expense. Vestd handles everything from scheme design to ongoing administration, on a fixed-price plan, at a fraction of the cost. Existing schemes can be fully digitised too; we'll handle the transfer.

8 ISO 72001 (1)

The UK's specialists

Not all EMI platforms are equal; Vestd goes further, with FCA regulation, ISO certification and Companies House integration. Backed by five-star-rated share scheme specialists, Vestd brings real credentials to EMI administration, with support levels to suit every business.

valuations included

Valuations included

Getting your EMI valuation right is essential for tax certainty, but the calculations are rarely straightforward. Our dedicated in-house team delivers credible, HMRC-friendly valuations*, so you don't have to worry about the number-crunching.

EMI: Bigger. Better.

New rules, real opportunity!

Try our free, 2-minute diagnostic tool to assess EMI readiness in light of the recent expansion and get a clear action plan.

Migrate to Vestd

Already have an EMI scheme? Bring it.

Switch from spreadsheets or another provider for advanced features that make equity management a whole lot easier. Our specialists will migrate your existing scheme documentation to Vestd hassle-free.

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Digitising Equity Management

EMI schemes

What is an EMI scheme?

The Enterprise Management Incentive scheme (EMI) is a tax-advantaged share option scheme specifically designed for UK-based startups and SMEs.

First set up in 2000, EMI has become the most widely used HMRC-backed share incentive scheme. EMI helps companies attract and retain key staff by rewarding them with equity in the business.

Now, over 18,000 UK companies use EMIs to motivate and reward their teams. And with widened eligibility, this number is only set to rise!
How do EMI schemes work?

EMIs give employees the option (i.e. the right) to buy shares in a company at an agreed price after meeting certain requirements, e.g. performance and/or service period.

The agreed price can be the AMV at the time of grant or a discounted value (Read more about taxation and exercise here).

EMI schemes are flexible as conditional milestones and custom vesting schedules can be set to determine the release of equity. They're also incredibly tax-efficient for employees.
Who can set up an EMI?
You'll find the full criteria here. But briefly...

Companies must:
- Have a permanent establishment in the UK.
- An employee headcount below 500.
- Gross assets below £120m.
- Not be majority owned or controlled by another company.
- Nor in one of the excluded industries, including banking, farming, property development, provision of legal services, shipbuilding, or leasing.
Recipients must also:
- Be full-time employees or directors
- Not have a controlling interest above 30%
- Hold their equity for at least 24 months following the grant date to qualify for tax relief
Take the quiz to find out if your team qualifies for EMI.
Are EMIs tax-friendly?
They certainly are! EMI tax benefits are as follows:
- No income tax or NI on grant: employees owe nothing when options are first awarded.
- No income tax or NI on exercise: if the exercise price is set at or above the market value at grant.
- Discounted CGT on sale: fully vested EMI shares qualify for Business Asset Disposal Relief (BADR) at just 18%, compared to 24% for higher-rate taxpayers under standard CGT.
- Corporation Tax relief for employers: a CT deduction equal to the difference between market value at exercise and the amount the employee pays.
Full tax breakdown here.

EMIs on Vestd

How long does it take to set up?
Can I bring my existing EMI?
What can I do on Vestd?
There's little you can't do on Vestd.
- Set up an EMI scheme using our intuitive scheme designer.
- Or digitise or migrate your existing EMI scheme easily.
- Issue shares and grant options instantly.
- Send digital share certificates and agreements for electronic signing.
- Create and manage your EMI share pool.
- Get a company valuation for HMRC.
- Build custom vesting schedules with conditions.
- Model the impact of future funding rounds on your cap table.
- View your cap table in real time, synced to Companies House.
- Stay on top of HMRC deadlines with automated notifications and reminders.
- Give employees their own shareholder portal to view and track their equity.
- Invite your accountant or lawyer to access and manage your scheme.
- Build your own vesting schedules.
- Manage leaver provisions and process leavers en masse.
- Communicate the value to employees via a shareholder portal.
And that's just on the share scheme side of things. We also have a suite of fundraising tools.
How much does it cost?

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