Form

Enterprise Management Incentives (EMI) notification template and forms

Use the 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: 10 October 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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EMI notification template: technical notes

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Details

Before you submit your employment related securities (EMI) 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. Use the guidance and technical notes to help you complete the template.

If you are providing details for 30 employees or less, you can fill in the details online. You may want to take screenshots of each page and save them.

For 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 10 October 2024 + show all updates

1. 10 October 2024

   We have updated the page with new technical guidance notes to complete the EMI notification template.

2. 6 February 2024

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

3. 2 January 2024

   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.

4. 14 November 2014

   First published.