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Open all yearTax relief

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Clarity 6 · Confidence 5 · Completeness 10

Enterprise Management Incentives (EMI)

Enterprise Management Incentives (EMI) is a tax relief scheme that lets qualifying companies grant share options to employees, for businesses based in the United Kingdom. Open, no fixed deadline.

Run by HMRC · funded by HM Revenue & Customs

Checked against the official page (gov.uk) on 14 Nov 2026.

HMRC tax-advantaged share scheme that lets qualifying companies grant employees share options. The page is the contents of HMRC's internal manual for the scheme, listing sections on requirements, options and taxation.

Apply or find out more

These details are gathered from public web pages and are not financial advice. Check them with HMRC before you apply.

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Status and deadline

Status

Open all year

Not confirmed on the official page

Deadline

Open all year

Not confirmed on the official page

How much

Not stated

Who can apply

The page is a contents list for HMRC's EMI manual and does not set out who can apply.

Confirmed on the official page

Business size

Micro (under 10 staff), Small (10 to 49 staff), Medium (50 to 249 staff), Large businesses

Not confirmed on the official page

Could your business apply?

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How to apply

Apply On the GOV.UK website .

Not confirmed on the official page

Where it is open: UK-wide

United Kingdom

Not confirmed on the official page

HartlepoolMiddlesbroughRedcar and ClevelandStockton-on-TeesDarlingtonHaltonWarringtonBlackburn with DarwenBlackpoolKingston upon Hull, City ofEast Riding of YorkshireNorth East LincolnshireNorth LincolnshireYorkCounty DurhamCheshire EastCheshire West and ChesterNorthumberlandCumberlandWestmorland and FurnessNorth YorkshireBurnleyChorleyFyldeHyndburnLancasterPendlePrestonRibble ValleyRossendaleSouth RibbleWest LancashireWyreBoltonBuryManchesterOldhamRochdaleSalfordStockportTamesideTraffordWiganKnowsleyLiverpoolSt. HelensSeftonWirralDoncasterRotherhamNewcastle upon TyneNorth TynesideSouth TynesideSunderlandBradfordCalderdaleKirkleesLeedsWakefieldGatesheadBarnsleySheffield

Open across United Kingdom, so every council area in the North of England is shaded.

Drawn from the areas the funder names. If a scheme is only for part of a council area, check its own page. Boundaries from the Office for National Statistics.

Things we could not confirm

  • The text is a contents page for HMRC's internal manual and gives no application route.
  • Eligibility conditions and limits are in the linked sections, which are not part of this text.
  • Finance Act 2026 limit changes are referred to in a linked section only.

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Related open schemes

  • Capital allowances

    Tax relief · Up to £1,000,000 · Open all year

  • Seed Enterprise Investment Scheme

    Tax relief · Up to £250,000 · Open all year

  • Enterprise Investment Scheme (EIS)

    Tax relief · Most companies can raise up to £10 million in any 12 month period and up to £24 million in the company's lifetime from EIS, VCT, SEIS, SITR and certain state aid; specified companies can raise up to £5 million in 12 months and £12 million in lifetime. · Open all year

  • Creative Wakefield Network membership

    Membership or network · Free to sign up, according to the page. · Open all year

  • CKMA manufacturer membership

    Membership or network · £135 per year (2026). Sponsor membership is a separate tier at £300 per year. · Open all year

  • MY Chamber membership

    Membership or network · Membership fee a year, excluding VAT: £221 (1 to 3 employees) to £649 (251 or more employees). MY Export Hub membership £402 to £649. · Open all year

Everything open across the North

Source and last checked

Local Landscape gathers this information automatically from the pages below, then checks the key details against the official page. Checked against the official page (gov.uk) on 14 Nov 2026. Its details have not changed since it was listed on 14 Nov 2026. No person has checked it, so confirm the details with HMRC before you apply.

Run this scheme? Claim HMRC's page to keep it right.