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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

• From: HM Revenue & Customs
• Published: 26 August 2015
• Updated: 17 August 2016, see all updates

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1. Contents
2. ETASSUM50000
3. ETASSUM52000
4. ETASSUM52010

Enterprise Management Incentives (EMI): Qualifying companies: Introduction

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

• Independence (see ETASSUM52030),
• Having only qualifying subsidiaries (see ETASSUM52040),
• Gross assets (see ETASSUM52060),
• Number of employees (see ETASSUM52070), and
• Trading activities (see ETASSUM52100).

 

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

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