Policy paper: Changes to employee share schemes, including Company Share Option Plan and Enterprise Management Incentives

Policy paper

Changes to employee share schemes, including Company Share Option Plan and Enterprise Management Incentives

This tax information and impact note is about changes to the rules for employee share schemes.

This measure makes changes to the Company Share Option Plan (CSOP) and Enterprise Management Incentives (EMI), which are tax-advantaged employee share schemes. It also changes certain non-tax-advantaged share options.

The measure will:

  • increase the individual option limit for CSOP
  • increase the maximum exercise period for CSOP options
  • extend the Employee Ownership Trusts exception in the EMI rules
  • increase the EMI exercise window following disqualifying events

The changes will take effect from 6 April 2027.

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Original source Policy paper: Changes to employee share schemes, including Company Share Option Plan and Enterprise Management Incentives

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