Key Employees

Share Schemes for key or select employees, also known as selective or discretionary schemes:

Enterprise Management Incentive (EMI) Share Option

EMI is a popular, flexible share option scheme for smaller companies. It offers generous tax advantages to both employer and employee.

Company Share Option Plan (CSOP)

A CSOP also allows companies to grant tax-advantaged share options to selected employees. It suits larger or more mature businesses that don’t qualify for EMI.

Growth Shares

Also known as hurdle shares, growth shares are a bespoke share class which gives employees a stake in future growth, without diluting current shareholders’ value. Often used in start-ups or scale-ups, or to align senior staff with the company’s long-term growth.

Non-tax Advantaged Share Options (including LTIP and Phantom Shares)

If you think a share option scheme is right for your company but it’s not eligible for EMI or CSOP, you will probably be able to set up a non-tax advantaged share option scheme.

Other Schemes

Others employee share schemes, including Share Purchase, Restricted Shares and Joint Share Ownership Plans (JSOPs).