Guidance

Enterprise Management Incentives (EMI) and Enterprise Management Incentives 2 (EMI2)

Giving employees the opportunity to share in the growth they help create through tax-advantaged share options.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Enterprise Management Incentives — EMI and EMI 2

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Details

Enterprise Management Incentives (EMI) and Enterprise Management Incentives 2 (EMI2) (previously known as CSOP) are tax-advantaged share schemes. They allow eligible companies to give employees the option to buy shares in the future at an agreed price when the option is granted.