Form

Enterprise Management Incentives (EMI) notification template

Use this template to tell HMRC about EMI options granted using the Employment Related Securities (ERS) online service.

From:
HM Revenue & Customs
Published
14 November 2014
Last updated
6 February 2024 — See all updates

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EMI notification template

ODS, 39 KB

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EMI notification template: guidance notes

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Details

Before you submit your employment related securities return or notification, you need to save a copy of it for your own records.

The online service will not save the details and you will not be able to access them again.

Use the template to tell HMRC about EMI options granted to more than 30 employees on the same day. Use the guidance notes to help you complete the template.

For Enterprise Management Incentives (EMI) schemes you must tell HMRC about a grant of an EMI option:

  • within 92 days of the date of grant — if the option was granted before 6 April 2024
  • by 6 July following the end of the tax year the grant was made in — or you risk losing any tax benefits for you and your employees

If you fail to notify HMRC within these deadlines you risk losing any tax benefits for you and your employees.

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Published 14 November 2014
Last updated 6 February 2024 + show all updates

  1. We have updated the guidance on when you must tell HMRC about a grant of an EMI option.

  2. Before you submit your employment related securities return or notification, you need to save a copy of it for your own records. This is because the online service will not save the details and you will not be able to access them again.

  3. First published.

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