Stock 'N Roll
Stock 'N Roll is dedicated to unraveling the complexities of equity compensation and highlighting the challenges and best practices that shape the industry. We engage in meaningful conversations with industry experts and thought leaders, aiming to provide actionable insights and strategies for professionals across all levels.
Stock 'N Roll
EMI Options: The UK's Gold Standard for Startup Equity, with BDO's Veronika Lipinska
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EMI options are the UK's gold standard for startup equity: a tax-advantaged share option scheme that lets growth companies reward employees without the heavy tax charges that hit ordinary options.
Christoffer Herheim, CEO and Co-founder of Optio, sits down with Veronika Lipinska, a Director in BDO's Share Plans and Incentives Practice, to unpack how the Enterprise Management Incentive scheme actually works. Veronika designs and implements equity plans for UK companies and increasingly advises individuals on the equity inside their job offers.
Together they cover what it takes to qualify, how strike prices and tax valuations are set, and a reflection on the April reforms that extended options life to 15 years and raise the employee limit to 500. They also get into the alternatives, from CSOPs to growth shares, for companies that fall outside EMI.
In this episode:
- What EMI is and why it beats a non-tax-advantaged option (18% versus roughly 47%)
- The qualifying criteria for the company, the trade, and the individual
- Strike price, market-value options, and HMRC-approved tax valuations
- The 2025 expansion: 10-year option life extended to 15, employee cap raised to 500
- The two-year holding period and Business Asset Disposal Relief
- When EMI isn't available: CSOPs, growth shares, and US-style instruments
Whether you advise founders or run a share plan yourself, this is a clear, practical guide to one of the most flexible equity schemes in Europe.
Please note: This podcast content is for informational purposes only and is not intended as professional advice. Always consult qualified legal, tax, and financial advisors for guidance specific to your situation.
Connect with Veronika Lipinska on LinkedIn
For more information Check our website: https://www.optioincentives.com/stock-n-roll
Follow Optio on LinkedIn: https://www.linkedin.com/company/optio-incentives
Join Stock 'N Roll with Christoffer Herheim, CEO and co-founder of Optio, as we break down what works—and what doesn’t—in equity compensation, with insights you can act on.
