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 HMRC-approved schemes 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 structures to commercial objectives, performance and vesting schedules, and long-term succession planning — ensuring alignment between shareholder value, growth, and exit strategy. Gains realised through EMI options can often qualify for Business Asset Disposal Relief (BADR), reducing capital gains tax exposure to 10%.
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 HMRC-approved schemes 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 structures to commercial objectives, performance and vesting schedules, and long-term succession planning — ensuring alignment between shareholder value, growth, and exit strategy. Gains realised through EMI options can often qualify for Business Asset Disposal Relief (BADR), reducing capital gains tax exposure to 10%.
How EMI & SIP Schemes Create Value
How EMI & SIP Schemes Create Value
Eligibility & Scheme Design
Tailoring SIP & EMI scheme design to align with qualifying conditions, commercial objectives, and shareholder priorities.
Tailoring SIP & EMI scheme design to align with qualifying conditions, commercial objectives, and shareholder priorities.
Valuation & HMRC Clearance
Preparing defensible business valuations and managing HMRC clearances to reduce compliance risk and protect future exit value.
Preparing defensible business valuations and managing HMRC clearances to reduce compliance risk and protect future exit value.
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.
Tax Relief Optimisation
Integrating SIP/EMI planning with wider succession, tax, and exit strategies to maximise post-tax outcomes.
Integrating SIP/EMI planning with wider succession, tax, and exit strategies to maximise post-tax outcomes.
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:
No Income Tax or NIC on EMI Options
EMI options can be granted and exercised without triggering Income Tax or NICs (subject to HMRC conditions).
CGT via BADR on Exit
EMI gains can qualify for Business Asset Disposal Relief (BADR), reducing CGT to 10% on disposal.
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.