Policy paper

Enterprise Management Incentive scheme: increasing the limits

This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.

From:
HM Revenue & Customs
Published
2623 November 2025
Last updated
23 January 2026 — See all updates

Documents

Expanding the eligibility limits of the Enterprise Management Incentive scheme

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Details

The measure will increase the following limits of the Enterprise Management Incentive scheme:

  • value of company options
  • value of gross assets
  • number of employees
  • exercise period (maximum holding period)

This measure will take effect from 6 April 2026.

Updates to this page

Published 2623 November 2025
Last updated 23 January 2026 href="#full-history">+ show all updates

  1. Further information about the legislation relating to the EMI exercise period has been included in the ‘Proposed revisions’ section.

  2. First published.

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