To be an eligible employee, the employee's committed time must be at least 25 hours per week, or, if less, 75 per cent of their working time.

(ITEPA 2003, Sch. 5, para. 26(1))

As part of the range of measures introduced as a result of the Covid-19 pandemic, there were both actual and prospective temporary changes to the ‘working time’ requirements for EMI schemes. These were first described in HMRC’s Policy paper (July 2020), Changes to working time requirements for Enterprise Management Incentives.

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