How to draft and issue EMI options | support.carta.com

How to draft and issue EMI options

Enterprise Management Incentive (EMI) options are a popular, tax-advantaged equity scheme used by small to mid-sized, high-growth UK companies to attract and retain talent. They offer significant tax benefits for both employers and employees when specific eligibility, documentation, and reporting criteria set by HMRC are met.

When to use EMIs

Key EMI limits

How to issue EMIs