Policy paper

Enterprise management incentives: extension of the time limit to submit a notification of a grant of options

This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.

• From: HM Revenue & Customs
• Published: 18 July 2023
• Last updated: 23 November 2023 — See all updates

Documents

Enterprise Management Incentives: Extending the time limit to submit a notification of a grant of options

HTML

Draft legislation

PDF, 68.6 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation (accessible version)

HTML

Explanatory note

ODT, 14 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note (accessible version)

HTML

Details

This measure will extend the time limit for a company to notify HMRC of a grant of enterprise management incentives options.

The current time limit to notify HMRC is 92 days after the grant was made.

You will now have until 6 July following the end of the tax year in which the grant was made.

The measure applies to options granted on or after 6 April 2024.

Published 18 July 2023
Last updated 23 November 2023 + show all updates

1. 23 November 2023

   In the 'Enterprise Management Incentives: Extending the time limit to submit a notification of a grant of options' attachment the Exchequer, Economic and Impact on individuals and business sections have had minor drafting changes.

2. 18 July 2023

   First published.