Acumen Accountants & Tax Advisers
Our specialist tax advisors design and implement high-impact employee share schemes. From EMI options to Growth Shares, we help high-growth businesses align employee interests with long-term company value.
Equity is one of the most powerful tools for scaling a business. At AcumenAGC, we provide end-to-end support—from initial scheme design and HMRC valuation to legal implementation and tax reporting.
Enterprise Management Incentives (EMI) are the most tax-efficient way for SMEs to grant options to key staff.
Design and tax planning for shares that only benefit from future growth, ideal for established companies.
Professional valuations and negotiation with HMRC to agree on the 'Unrestricted Market Value' for scheme participants.
Flexible option schemes for non-employees, international staff, or those who don't meet EMI criteria.
Ensuring share scheme participants are prepared for tax-efficient capital gains during a company sale or IPO.
Strategic analysis to ensure disposals are taxed as Capital Gains rather than higher Income Tax rates.
Defining your commercial goals and talent retention needs.
Preparing and submitting EMI valuations for HMRC agreement.
Drafting rules, option agreements, and board resolutions.
Registering the scheme and notifying HMRC of grants within deadlines.
Managing annual ERS (Employment Related Securities) returns.
EMI is a tax-advantaged share option scheme specifically designed for small to medium-sized UK companies to help them recruit and retain talent.
While not mandatory for all schemes, we highly recommend obtaining 'Advance Assurance' or valuation agreement to provide tax certainty for participants.
Growth shares are highly flexible but require specific changes to a company’s Articles of Association to create a new class of shares.