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The Joy of Enterprise Management Incentives
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EMI vs Unapproved Options calculator

What's the best option to give shares to your team? Learn more about how to use the calculator before you get started.

The calculations below are based on a few assumptions.

  • No other shares have been issued
  • Current shareholders have paid nothing for their shares (and will be subject to CGT at 20% on sale)
  • EMI Options are exercised at current share price, only on exit (and will be subject to Entrepreneurs' Relief CGT at 10%)
  • Unapproved Options are exercised at current share price, only on exit (and will be subject to Income Tax at 40%)

1 Business valuation

Current valuation
Assumed exit valuation
Current valuation
£
Assumed exit valuation
£

2 Current shares

Total shares issued
Current share price
Total shares issued
Current share price

3 Current shareholders

Name
Ownership
Number of shares
 
Name
Ownership
%
Number of shares
Name
Ownership
%
Number of shares
Name
Ownership
%
Number of shares

4 Future shareholders

Name
Ownership
Number of shares
 
Name
Ownership
%
Number of shares
Name
Ownership
%
Number of shares
Name
Ownership
%
Number of shares

5 Out-turn on exit

 
With EMI Options
With Unapproved Options
Name
Net benefit
%
Net benefit
%
Name
With EMI Options – Net benefit
With EMI Options – %
With Unapproved Options – Net benefit
With Unapproved Options – %
Name
With EMI Options – Net benefit
With EMI Options – %
With Unapproved Options – Net benefit
With Unapproved Options – %
Name
With EMI Options – Net benefit
With EMI Options – %
With Unapproved Options – Net benefit
With Unapproved Options – %
Name
With EMI Options – Net benefit
With EMI Options – %
With Unapproved Options – Net benefit
With Unapproved Options – %
Name
With EMI Options – Net benefit
With EMI Options – %
With Unapproved Options – Net benefit
With Unapproved Options – %
 

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