Welcome to Series 4, Episode 1 of the Moorcrofts Means Business Podcast!

In this episode, Corporate Solicitors Heather Stewart and Conor Stacey from Moorcrofts’ Corporate Team discuss the recent changes to Enterprise Management Incentive (EMI) schemes announced in the 2025 Autumn Budget and what they mean for growing businesses.

They explore how these changes could make EMI schemes accessible to a wider range of companies and explain what businesses with existing EMI arrangements need to be aware of.

They cover:

• The key changes to EMI Schemes announced in the 2025 Autumn Budget
• Increases to employee and gross asset limits and what this means for eligibility
• Changes to the company-wide share option limit
• The extension of the EMI option exercise period from 10 to 15 years, including potential retrospective application
• Updates to HMRC notification and reporting requirements

Tune in to understand how these changes could impact your business and how EMI schemes can be used to attract and retain talent as your company scales.