EMI and CSOP Qualifier

Start-up business and private companies often provide incentives to their UK workforce through tax efficient EMI or CSOP schemes. This application provides an indication as to whether or not your company may qualify for such schemes.

About EMI and CSOP Qualifier

EMI (Enterprise Management Incentive schemes) and CSOP (Company Share Option Plans) are both commonly set up and used by companies to make awards of options over shares to group employees and directors in a tax-advantaged manner. In order for EMI or CSOP schemes to be implemented, the plan company, as well as the relevant participants and plan company shares, must qualify for such schemes.

This application asks the user a series of questions, and based on the answers to those questions, indicates whether your company may be able to set up either an EMI scheme, or alternatively a CSOP scheme under UK tax legislation.

Some factors which may impact whether or not your plan company and employees can qualify are so detailed and complex that we cannot set them out in full in this application. Please therefore always seek expert advice before proceeding to implement a EMI or CSOP scheme.