Policy paper

Enterprise Management Incentive scheme: increasing the limits

This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Expanding the eligibility limits of the Enterprise Management Incentive scheme

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Details

The measure will increase the following limits of the Enterprise Management Incentive scheme:

• value of company options
• value of gross assets
• number of employees
• exercise period (maximum holding period)

This measure will take effect from 6 April 2026.

Published 26 November 2025