Submit an Enterprise Management Incentives (EMI) notification
Submit a notification and tell HMRC about a grant of an EMI share option 바카라 사이트 if you바카라 사이트re an employer.
An Enterprise Management Incentives (EMI) scheme is a tax advantaged share scheme that you can operate if your company has:
- assets of Β£30 million or less
- 250 employees or less
EMI share options can be granted to eligible employees.
Before you submit a notification
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Register your EMI scheme 바카라 사이트 if you have not already done so.
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You바카라 사이트ll get a reference number online within 7 days.
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Tell HMRC about the grant of an EMI option.
You must tell HMRC:
- within 92 days of the date of grant 바카라 사이트 if the option was granted before 6 April 2024
- by 6 July following the end of the tax year the grant was made in 바카라 사이트 or you risk losing any tax benefits for you and your employees
If it was granted on or after 6 April 2024, you must tell HMRC about this on or before 6 July following the end of the tax year in which the grant is made.
If you fail to notify HMRC within these deadlines you risk losing any tax benefits for you and your employees.
How to tell HMRC
You바카라 사이트ll need to do one of the following:
- download a template 바카라 사이트 if you바카라 사이트re providing details for more than 30 employees
- go straight to the online service 바카라 사이트 if you바카라 사이트re providing details for 30 employees or less
If you need a template
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Download the EMI notification template.
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Complete the template 바카라 사이트 follow the guidance notes if you need them.
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Submit the EMI notification using the online service.
Submit an EMI notification
You바카라 사이트ll need the 바카라 사이트 Gateway user ID and password you used when you told HMRC about the Enterprise Management Incentive scheme.
The online service will not save the details once you have submitted your notification, you may want to take screenshots of each page 바카라 사이트 if you바카라 사이트re using a template you should save a copy of the file.
What happens next
Keep a copy of the information and the confirmation that HMRC have received your EMI notification for your records.
Updates to this page
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We have updated the guidance with more information about when to tell HMRC about a grant of an Enterprise Management Incentive (EMI) option.
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We have updated the guidance with more information about when to tell HMRC about a grant of an Enterprise Management Incentive (EMI) option.
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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.
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More information about how to tell HMRC about a grant of an EMI option has been added.
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First published.