Autumn Statement 2025 | Expert Insights
Response on Business Tax
EMI: A Bigger, More Flexible Tool for Retaining Talent From April 2026, EMI will become accessible to a much larger pool of companies, with: The qualifying employee limit doubling to 500 The gross assets threshold quadrupling to £120 million The company-wide share option limit doubling to £6 million Maximum option life extended to 15 years - including for existing schemes And, from 2027, the removal of the burdensome EMI notification requirement For scaling companies, particularly those competing for specialist talent, this provides a powerful, tax-efficient tool to attract, retain and reward staff in a way that was simply not feasible under the previous limits.
Nick Wright
Director Jerroms Miller Specialist Tax
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