EMI:Enterprise Management Incentives (EMI): end of year return template and guidance notes
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
- From:
- HM Revenue & Customs
- Published
- 3 March 2015
- Last updated
-
266 March20242026 — See all updates
Documents
Enterprise Management Incentives: end of year template
ODS, 11.4 KB
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Request an accessible format.
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Details
OnTo thiscomplete pageyour you’llend findof guidanceyear notestemplate tofor helpEnterprise youManagement completeIncentives your(EMI) either:
- use HMRC’s end of year
template.
Youreturn can use the template or
- create your own template using the technical
note.note
Use Oncethe completedguidance uploadnotes theto attachmenthelp onyou thefill employmentin relatedspecific securitiessections (ERS)of onlinethe service.template.
YouAfter cancompleting alsoyour usetemplate, theyou checkingcan:
- avoid
servicedelays throughoutin the year to make sure your attachmentssubmissions contain no errors. The by checking serviceyour isfiles availablefor throughformatting theerrors
- submit
ERSyour online servicereturn.
Updates to this page
Published 3 March 2015
Last updated 266 March 2024
+ show2026
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2026-03-06 11:05
Enterprise Management Incentives: guidance notes has been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.
2024-03-26 12:18
We have updated the table in section 3.7 of ‘Enterprise Management Incentive scheme: technical note’. You will need to answer question 12 if you provide a relevant response to a previous question.
2023-04-05 17:00
The Enterprise Management Incentives: end of year template from 6 April 2023 has been added. The guidance and technical notes for on or before 5 April 2023 have been removed.
2023-02-28 16:00
The changes from 6 April 2023 EMI: end of year return template and guidance notes have been added.
Enterprise Management Incentives: end of year template
ODS, 11.4 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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
OnTo thiscomplete pageyour you’llend findof guidanceyear notestemplate tofor helpEnterprise youManagement completeIncentives your(EMI) either:
- use HMRC’s end of year
template.
Youreturn can use the template or
- create your own template using the technical
note.note
Use Oncethe completedguidance uploadnotes theto attachmenthelp onyou thefill employmentin relatedspecific securitiessections (ERS)of onlinethe service.template.
YouAfter cancompleting alsoyour usetemplate, theyou checkingcan:
- avoid
servicedelays throughoutin the year to make sure your attachmentssubmissions contain no errors. The by checking serviceyour isfiles availablefor throughformatting theerrors
- submit
ERSyour online servicereturn.
Updates to this page
Published 3 March 2015
Last updated 266 March 2024
+ show2026
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2026-03-06 11:05
Enterprise Management Incentives: guidance notes has been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.
2024-03-26 12:18
We have updated the table in section 3.7 of ‘Enterprise Management Incentive scheme: technical note’. You will need to answer question 12 if you provide a relevant response to a previous question.
2023-04-05 17:00
The Enterprise Management Incentives: end of year template from 6 April 2023 has been added. The guidance and technical notes for on or before 5 April 2023 have been removed.
2023-02-28 16:00
The changes from 6 April 2023 EMI: end of year return template and guidance notes have been added.
Details
OnTo thiscomplete pageyour you’llend findof guidanceyear notestemplate tofor helpEnterprise youManagement completeIncentives your(EMI) either:
- use HMRC’s end of year
template.Youreturncanusetheor - create your own template using the technical
note.note
Use Oncethe completedguidance uploadnotes theto attachmenthelp onyou thefill employmentin relatedspecific securitiessections (ERS)of onlinethe service.template.
YouAfter cancompleting alsoyour usetemplate, theyou checkingcan:
- avoid
servicedelaysthroughoutintheyeartomakesureattachmentssubmissionscontainnoerrors.Theserviceyourisfilesavailableforthroughformattingtheerrors - submit
ERSyouronlineservicereturn.
Updates to this page
Sign up for emails or print this page
Update history
2026-03-06 11:05
Enterprise Management Incentives: guidance notes has been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.
2024-03-26 12:18
We have updated the table in section 3.7 of ‘Enterprise Management Incentive scheme: technical note’. You will need to answer question 12 if you provide a relevant response to a previous question.
2023-04-05 17:00
The Enterprise Management Incentives: end of year template from 6 April 2023 has been added. The guidance and technical notes for on or before 5 April 2023 have been removed.
2023-02-28 16:00
The changes from 6 April 2023 EMI: end of year return template and guidance notes have been added.