A Smart Way to Reward Employees Tax-Efficiently

Share Scheme Advisor London, EMI Scheme London, Employee Share Schemes, Enterprise Management Incentive, Tax Efficient Remuneration, Lawrence Grant, Share Plan Experts, EMI Advisor Harrow

In today's competitive business landscape, attracting and retaining top talent is crucial — especially for growing companies in and around London. One of the most effective ways to incentivise key employees is through employee share option schemes such as the Enterprise Management Incentive (EMI). However, navigating the complexities of these schemes requires professional guidance. That's where a Share Scheme Advisor in London becomes indispensable.

If you're a London-based trading company considering employee equity or profit-sharing plans, this blog will help you understand the key benefits of share schemes and why working with an experienced advisor like Lawrence Grant LLP is vital.

What is a Share Scheme?

A share scheme allows companies to offer shares or share options to employees. These schemes can be designed to:

  • Improve employee retention and motivation
  • Reward performance with equity
  • Offer tax advantages to both employer and employee
  • Align employees' interests with the growth of the company

In the UK, one of the most popular and flexible schemes is the Enterprise Management Incentive (EMI) a government-backed share option plan designed for small and medium-sized businesses.

Learn more: Enterprise Management Incentive (EMI)

Why instruct a Share Scheme Advisor in London?

Implementing a share scheme is not just about offering shares — it requires careful structuring, compliance, valuation, and ongoing administration. A Share Scheme Advisor ensures:

Strategic Planning

They assess your business goals and advise on the most appropriate scheme, whether it's EMI, a Family Investment Company, or growth shares.

Related: Family Investment Company Services

Tax Optimisation

Share schemes come with potential tax benefits. Advisors help structure the scheme in a way that maximises savings and ensures HMRC compliance.

HMRC Valuations & Approvals

An experienced advisor can assist in getting HMRC-approved valuations, a key part of EMI and other schemes.

Legal & Administrative Compliance

Incorrect setup can lead to tax penalties and or losing any tax advantages. A trusted advisor ensures legal compliance with Companies House and HMRC regulations.

Spotlight: EMI Schemes – The London SME Favourite

For London-based SMEs that are trading companies, EMI schemes offer a tax-efficient way to reward employees without affecting cash flow.

Key EMI Benefits:

  • No income tax or NICs on grant
  • 10% CGT on sale under Entrepreneurs' Relief
  • Flexibility in performance criteria
  • HMRC-approved valuations reduce risk

Download EMI Blog PDF

Tip: EMI schemes are only available to companies with gross assets under £30 million and fewer than 250 employees.

How a Share Scheme Advisor Adds Value at Each Stage?

1. Designing the Scheme

Your advisor helps determine which employees qualify, how much equity to offer, and what performance conditions to include.

2. Valuation & HMRC Liaison

They support you in obtaining a market valuation for the shares and liaising with HMRC to agree the valuation if required.

3. Legal Documentation

The advisor can review option agreements, shareholder agreements, and board resolutions to ensure meet  intended requirements of the share and / or option scheme.

4. Employee Communication

Effective schemes depend on employee understanding. Advisors help create clear, engaging presentations and documents.

5. Ongoing Support & Reporting

Annual returns, vesting events, and eventual share disposals — your advisor ensures everything is handled accurately.

Why Choose Lawrence Grant as Your Share Scheme Advisor in London?

At Lawrence Grant LLP, we combine strategic tax expertise with a hands-on approach to share scheme implementation.

Meet Ajay Shah – Our Share Scheme Specialist
Ajay has helped numerous London SMEs unlock the power of EMI schemes and tax-efficient share planning to retain key staff and reward performance.

Common Share Scheme Questions Answered

Q: Can I create a share scheme for just one employee?
A: Yes, especially under EMI, provided the individual and company meet qualifying conditions.

Q: Is there a minimum service period before employees qualify?
A: That depends on your scheme design. EMI schemes do not have a minimum requirement but can include specific vesting periods. EMI options must be exercised within 10 years of being granted.

Q: What happens if the employee leaves?
A: This will depend on whether the employee was able to meet the exercise conditions, whether they are considered a 'bad' leaver or 'good' leaver, what the option scheme rules state in this regard which may mean the option may lapse or be required to be exercised within a certain period. Proper drafting of the scheme rules helps protect the company.

Related Topics

Looking at tax efficiency holistically? You may also be interested in:

Conclusion: Build a Resilient Team With Smart Share Schemes

Employee share schemes are more than just a financial incentive — they're a tool for growth, loyalty, and long-term success. If you're considering granting an EMI option scheme or other share scheme speak to an expert who can guide you through the process from start to finish.

Ready to get started? Contact Lawrence Grant today and schedule your free consultation with a share scheme advisor.

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