A popular tax-advantaged share scheme is the Enterprise Management Incentives (“EMIs”). An HMRC research report found that “the EMI scheme had led to increased equity investments” and the majority of adopters surveyed “perceived EMI to be successful in helping companies retain key and skilled staff and improve staff morale”.

From 6 April 2016 most UK companies and limited liability partnerships ("LLPs") must keep a register of people with significant control ("PSC register") in addition to their current statutory registers.