Enterprise Management Incentives

EMI Scheme Eligibility: What the April 2026 Changes Mean for Your Company

From 6 April 2026, the EMI gross assets limit rises to £120m and headcount cap to 500 FTE. Find out if your company now qualifies for EMI options.

By Steve Livingston

• 3 months ago

HMRC's SAV team is challenging EMI valuations harder than ever. Find out what they check, how discounts work and how to get an agreed value accepted.

By Steve Livingston

• 3 months ago

Applying for EMI advance assurance? Learn what HMRC needs, how long it takes, common reasons for refusal, and how to strengthen your application.

By Steve Livingston

• 3 months ago