EMI options: why UK startups use them

Oct 15, 2026 · News · Startups & funding

An EMI option lets you buy shares later at a price fixed today. With EMI there's no income tax or National Insurance on the rise in value when you buy, though Capital Gains Tax may be due when you sell. Worked example uses illustrative figures.

Conditions apply. Not tax advice. Source: GOV.UK (Tax and Employee Share Schemes: EMI).

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