Guidance

EMI: end of year return template and guidance notes

Use the template technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.

Documents

Enterprise Management Incentives: end of year template

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Details

You should read the changes from:

  • 6 April 2023 Enterprise Management Incentives: guidance notes
  • Enterprise Management Incentive scheme: Technical note

These tell you about the changes being made to the Enterprise Management Incentives of year template from 6 April 2023.

If you a submitting a return on or before 5 April 2023, you should refer to the On or before 5 April 2023 Enterprise Management Incentives guidance and Technical note.

On this page you’ll find guidance notes to help you complete your end of year template.

You can use the template or create your own template using the technical note. Once completed upload the attachment on the employment related securities (ERS) online service.

You can also use the checking service throughout the year to make sure your attachments contain no errors. The checking service is available through the ERS online service.

Published 3 March 2015
Last updated 28 February 2023 + show all updates
  1. The changes from 6 April 2023 EMI: end of year return template and guidance notes have been added.

  2. Enterprise Management Incentive scheme: Technical note has been updated.

  3. Enterprise Management Incentive scheme: Technical note has been added to the page.

  4. First published.