Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

HM Revenue & Customs
, see all updates

Enterprise Management Incentives (EMI): Qualifying companies: Introduction

In order for a company to qualify for EMI, it has to meet certain conditions. These are:


A company can request an advance assurance that it meets the qualifying conditions (see ETASSUM52020).