EMI got bigger. Is the business ready?
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EMI has expanded!
6 April 2026
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The landscape is changing
What the new EMI rules mean
With Vestd, you can prepare for these changes with confidence.
01.
The headcount threshold has doubled. You can now qualify with up to 500 employees.
02.
Your company can have up to £120m in gross assets and still meet EMI criteria.
03.
You can grant more options than before. The company limit has increased to £6m.
04.
Your team will have up to 15 years to exercise, giving employees far more time to realise value.
Vestd & EMI: a natural fit
Companies House synchronisation, FCA regulation, plus ISO and B Corp accreditation.
Launch share schemes quickly; get the valuation you need, all docs and support.
Configure vesting schedules and conditions to suit your business needs.
Replace messy spreadsheets with a 100% accurate digital cap table.
Automate shareholder admin and personalise comms.
Built with growing UK businesses front of mind.
Frequently asked questions
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What is the EMI scheme?
The EMI scheme is the UK’s go-to employee share plan for growing companies. It helps you attract and keep key people by giving them share options with great tax perks.
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Why has the EMI scheme been expanded?
The UK government expanded EMI as part of the Autumn Budget 2025 to make the scheme more accessible to larger companies.
The goal is to help more growing companies attract and keep top talent as they scale, and to make the UK a more competitive place for innovative businesses to grow and stay.
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What are the key changes to the EMI eligibility criteria?
From 6 April 2026, the main changes include:
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Employee limit increase: from 250 to 500.
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Gross assets limit increase: from £30 million to £120 million.
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Company‑wide option pool: the total value of unexercised EMI options increases from £3 million to £6 million.
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Option life (exercise period): extended from 10 to 15 years.
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EMI grant notifications to HMRC will no longer be required from April 2027.
These expansions widen the range of companies that can qualify.
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Are the changes retroactive for existing EMI options?
Yes. Options granted before 6 April 2026 that are still unexercised or unexpired can be amended to benefit from the extended 15‑year exercise period without losing their EMI tax advantages.
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When do the new EMI rules take effect?
Most of these changes kick in from 6 April 2026, and the HMRC notification rules are dropped a year later in April 2027. They’ll be set out in the Finance Bill 2025‑26.
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What makes Vestd different from other platforms?
All-in-one equity management. Deep expertise. Five-star support. Fully digital. UK-focussed.
Vestd is also the UK’s only platform with two-way Companies House integration, FCA regulation, ISO certification, and B Corp accreditation.
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Can I move my existing share scheme onto Vestd?
Yes. We’ll digitise your agreements for faster, more accurate, and stress-free equity management. Migrate today.
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Does Vestd provide valuations as part of its service?
With Vestd, customers can access up to four share scheme valuations per year, based on their subscription.
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Do I need lawyers or accountants to use Vestd?
No. Vestd includes the legal docs and templates you need, ready to go. You can also upload any existing agreements your lawyers have drafted.
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Who uses Vestd?
Thousands of UK businesses, from fast-growing startups to established SMEs and enterprises. Company secretaries, directors, founders, owners, HR managers, financial controllers, accountants, lawyers, the list goes on!
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How much does Vestd cost?
Our transparent pricing scales with your business so you only pay for what you need. See plans.
Practical, reliable, scalable ShareTech
Let’s talk about your share plan and how Vestd can help. Book a free, no obligation consultation today.

