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Enterprise Management Incentives: Changes to the process to grant options

This tax information and impact note is about changes to the Enterprise Management Incentives (EMI) rules

Last fetched 04 May 2026 · gov.uk

Documents

Enterprise Management Incentives: Improvements to the Process to Grant Options

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

WorkBusiness tax

Source

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