What is a Share Option Scheme and Should Your Startup Have One? (2026)
Share options give employees the right to buy shares at a fixed price (exercise price) at a future date — creating a powerful incentive without issuing shares immediately.
Share options give employees the right to buy shares at a fixed price (exercise price) at a future date — creating a powerful incentive without issuing shares immediately. EMI (Enterprise Management Incentive) options are the UK's tax-advantaged version: up to £250,000 per employee, CGT at 10% on gains if properly structured. Unapproved options are taxed as income (less efficient but more flexible). This article covers setup costs, documentation, and common structures.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.