Employee Share Schemes for Guildford & Surrey Businesses

Team members working in croded office, smiling looking at laptop.

If you’re building a tech or games company in Guildford or across Surrey, giving your team a genuine stake in what they’re building is one of the strongest ways to attract and keep good people, especially when you can’t compete on salary alone.

The usual way to do this properly and tax efficiently is called an EMI scheme, and the rules just got a lot more generous. We set these up from a team based in the same town as you, not a call centre three counties away.

What is an EMI scheme?

EMI, short for Enterprise Management Incentives, is HMRC’s approved way to grant employees share options without triggering income tax or National Insurance at grant, as long as the exercise price matches market value at the time.

Your team gets a genuine stake in the company’s future, and you get a proven way to attract and keep good people without matching a bigger company’s salary. For the full breakdown of how the scheme works, see our complete guide.

group office picture of team members collaborating over the desk

Why Guildford and Surrey businesses are especially well placed for this

Guildford has a genuine claim to being the Hollywood of Video Games, home to studios like Media Molecule and Criterion Games, and a startup and tech scene that’s grown up around that reputation.

If you’re building a team here, you’re almost certainly competing for talent against companies that can’t match your salary but can offer a share of what they’re building. An employee share scheme is how you compete on that ground instead.

What changed for employee share schemes in April 2026

The rules for EMI schemes expanded significantly this year, making them available to more businesses than before.

Gross assets limit: up from £30 million to £120 million
Employee count limit: up from fewer than 250 to fewer than 500
Company wide option pool: up from £3 million to £6 million
Exercise period: extended from 10 years to 15 years
Per employee limit: unchanged at £250,000 in option value

If your business outgrew EMI eligibility under the old rules, it’s genuinely worth checking again, a lot of companies that didn’t qualify before do now.

man in a games studio alongside text and a stack of coins

The tax position in plain terms

No income tax or National Insurance when options are granted or exercised, as long as the exercise price is set at market value.

When shares are eventually sold, gains are subject to Capital Gains Tax, and option holders can usually claim Business Asset Disposal Relief, bringing the rate down to 18 percent from 6 April 2026, well below standard rates on most other gains.

The company also gets a Corporation Tax deduction on the gain your employees make, which is a detail a lot of schemes miss.

How ChadSan sets this up for you

We handle the valuation, the HMRC advance assurance application, the documentation and the ongoing compliance, so the scheme actually holds up if HMRC ever looks at it.

Being based in Guildford means a proper conversation about your cap table and your team can happen in person, not just over email.

Frequently Asked Questions

What is an employee share scheme?
It’s a way of giving employees a genuine stake in the company through share options, rather than just salary or bonus. For UK companies this is usually set up as an EMI scheme, HMRC’s approved and most tax efficient option.

Does my Guildford or Surrey business qualify for an EMI scheme?
Most independent UK trading companies with gross assets under £120 million and fewer than 500 employees qualify, provided you’re not in an excluded sector like financial services or property development. Worth a quick conversation rather than assuming either way.

How much can an employee receive under an EMI scheme?
Up to £250,000 in unexercised option value per employee, within a total company wide pool of £6 million.

What tax do employees pay on EMI options?
Nothing at grant or exercise if the price is set at market value. On sale, Capital Gains Tax applies, usually at the 18 percent Business Asset Disposal Relief rate rather than standard rates.

How long do employees have to exercise their options?
Up to 15 years from grant, following the April 2026 change, up from the previous 10 year limit.

Can games studios and tech startups both use EMI schemes?
Yes, EMI is used heavily across both sectors, and it’s one of the most common ways growing studios and startups compete for talent without matching a larger company’s salary.

sarah goodchild team member

Want to know if an employee share scheme fits your Guildford or Surrey business?

Talk to our team today.

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Looking for wider support?

Our chartered accountants in Guildford work with tech and games businesses across Surrey on everything from tax planning to outsourced finance.

Chartered Accountants in Guildford

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