Share Schemes

EMI is one of the most tax-efficient ways for qualifying UK businesses to reward and retain key employees. It helps align your team with long-term growth without relying on cash bonuses. 

We support you end-to-end, from confirming eligibility and advising on option terms, through to valuations, documentation support and HMRC requirements, so your EMI scheme is compliant, practical and right for your business.  

CSOP is a tax-advantaged share option plan that can be a strong alternative where EMI isn’t available. It enables companies to offer meaningful equity incentives to employees in a structured, recognised format. 

We help you design and implement a CSOP that meets the rules, supports your reward strategy, and is straightforward to administer, including valuation input and documentation support.  

Growth shares are designed to reward individuals for future value growth, rather than giving them access to value already built in the business. They can be particularly effective for senior hires or management teams. 

We help you structure growth shares in a way that works commercially and stands up from a tax perspective, including advising on hurdles, share rights and valuation support.  

Global share plans often need adapting for UK employees, as UK tax rules and reporting requirements can differ significantly from other jurisdictions. Without a UK-specific approach, businesses can create unnecessary risk and complexity. 

We help you implement UK sub-plans that align with your wider global programme while meeting UK tax, payroll and compliance requirements.

A robust valuation is critical for many share scheme events, including option grants, share issues, restructures and buybacks. It helps manage risk and avoid problems with HMRC later on. 

We provide clear, well-supported tax valuations that reflect commercial reality and give you confidence to proceed with the right evidence in place. 

Annual HMRC reporting for Employment Related Securities (ERS) is a compliance requirement for many businesses, and mistakes or delays can lead to penalties. 

We help you prepare and submit accurate ERS returns on time, reducing pressure on your finance team and ensuring consistent reporting year to year. 

Employee incentives can become complex during a transaction, particularly where options or growth shares are accelerated, exchanged, rolled over or cashed out. The tax outcomes can materially affect both the business and individuals. 

We advise throughout the deal lifecycle, helping you understand the implications, avoid surprises, and agree a clear, workable approach for management incentives.