Share Incentive Plans & Enterprise Management Incentives
Reward performance, retain talent & enhance tax efficiency.
Employee share schemes — including Share Incentive Plans (SIPs) and Enterprise Management Incentives (EMIs) — are one of the most effective and underutilised areas of tax planning for UK businesses. These tax-advantaged share schemes, established under UK legislation, can deliver significant tax savings for both employers and employees while helping owners attract, retain, and reward key talent.
At Qubic, we tailor SIP and EMI arrangements to commercial objectives, performance and vesting schedules, and long-term succession planning — aligning employee incentives with shareholder value, business growth and exit strategy. Where the relevant conditions are met, gains realised through qualifying EMI options may benefit from Business Asset Disposal Relief (BADR), offering potential capital gains tax advantages on a future disposal.
Tailored to performance, vesting schedules and exit strategies.
For business owners, this means you can reward employees without triggering immediate tax charges, while aligning incentives with long-term business success.
Tailored to performance, vesting schedules, and exit strategies.
For business owners, this means you can reward employees without triggering immediate tax charges, while aligning incentives with long-term business success.
Employee share schemes — including Share Incentive Plans (SIPs) and Enterprise Management Incentives (EMIs) — are one of the most effective and underutilised areas of tax planning for UK businesses. These tax-advantaged share schemes, established under UK legislation, can deliver significant tax savings for both employers and employees while helping owners attract, retain, and reward key talent. can deliver significant tax savings for both employers and employees while helping owners attract, retain, and reward key talent.
At Qubic, we tailor SIP and EMI arrangements to commercial objectives, performance and vesting schedules, and long-term succession planning — aligning employee incentives with shareholder value, business growth and exit strategy. We consider the potential tax advantages of qualifying arrangements alongside each business's wider commercial and succession objectives.
How EMI & SIP Schemes Create Value
How EMI & SIP Schemes Create Value
Tailoring SIP & EMI scheme design to align with qualifying conditions, commercial objectives, and shareholder priorities.
Eligibility & Scheme Design
Eligibility & Scheme Design
Tailoring SIP & EMI scheme design to align with qualifying conditions, commercial objectives, and shareholder priorities.
Valuation & HMRC Clearance
Valuation & HMRC Clearance
Preparing business valuations in accordance with recognised professional standards and applicable legislation. Supporting clients to make advance HMRC clearance applications, where they are available.
Preparing business valuations in accordance with recognised professional standards and applicable legislation. Supporting clients to make advance HMRC clearance applications, where they are available.
Performance & Vesting
Performance & Vesting
Designing performance conditions, vesting mechanics, and exit triggers that incentivise growth and retain key talent.
Designing performance conditions, vesting mechanics, and exit triggers that incentivise growth and retain key talent.
Integrating SIP/EMI planning with wider succession, tax, and exit strategies to maximise post-tax outcomes.
Tax Relief Optimisation
Integrating SIP/EMI planning with wider succession, tax, and exit strategies to maximise post-tax outcomes.
Tax Relief Optimisation
Integrating SIP/EMI planning with wider succession, tax, and exit strategies to maximise post-tax outcomes.
Tailoring SIP & EMI scheme design to align with qualifying conditions, commercial objectives, and shareholder priorities.
Preparing business valuations in accordance with recognised professional standards and applicable legislation. Supporting clients to make advance HMRC clearance applications, where they are available.
Designing performance conditions, vesting mechanics, and exit triggers that incentivise growth and retain key talent.
why emi & SIP work for business owners
why emi & SIP work for business owners
When structured correctly, these schemes offer some of the most generous tax reliefs available under UK law:
Potential Income Tax & NIC Advantages
Qualifying EMI options can offer valuable Income Tax and N.I advantages, subject to the relevant eligibility requirements and applicable tax legislation.
Potential CGT Advantages on Exit
Qualifying EMI arrangements may offer capital gains tax advantages on a future share disposal, subject to eligibility and applicable legislation.
SIPs Offer Full IT & NIC Reliefs
SIPs can provide full Income Tax and NIC exemptions on qualifying shares held for the required period.
Aligns with Retention & Exit Value
Structured to support performance, retention & future exit/liquidity events.
With Qubic’s partner-led guidance, business owners can reward talent, retain key employees & protect shareholder value.
We work collaboratively with accountants, solicitors, and corporate finance advisers to ensure schemes are structured correctly and aligned with commercial priorities.
With Qubic’s partner-led guidance, business owners can reward talent, retain key employees & protect shareholder value.
We work collaboratively with accountants, solicitors, and corporate finance advisers to ensure schemes are structured correctly and aligned with commercial priorities.