EMI notification template: technical notes
Updated 10 October 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/enterprise-management-incentives-emi-notification-template/emi-notification-template-technical-notes
Overview
This document is a guide for you to download and complete the Enterprise Management Incentives (EMI) notification template.
You’ll need to:
- provide all the relevant information when completing the template
- make sure all mandatory fields are completed
If the column does not match the technical specification detailed in this guide, it will not be possible to submit the file successfully.
Before you submit your notification
The online service will not save the details once you have submitted your notification and you will not be able to access them again. You should keep a copy of the information and the confirmation that HMRC have received your EMI notification for your records.
You should:
- check the details included on your notification template are accurate before you submit it
- save a copy of the file if you are uploading the notification template
Technical specification
| Column title | Data type | Formatting | Example data | Mandatory, conditional, mandatory or optional |
|---|---|---|---|---|
| C. Employee first name | CHAR35 | — | John | M |
| D. Employee second name (If applicable) | CHAR35 | — | A | O |
| E. Employee last name | CHAR35 | — | Smith | M |
| F. National Insurance number | CHAR9 | — | QQ123456A | O |
| G. Number of shares over which they options were granted | NUM11v2 | 11 Whole numbers, 2 decimals | 11111111111.00 | M |
| H. Exercise price per share | NUM11v4 | 11 whole numbers, 4 decimals | 11111111111.0000 | M |
| I . Actual Market Value per share. | NUM11v4 | 11 whole numbers, 4 decimals | 11111111111.0000 | M |
| J. Total unrestricted market value at date of grant of employee’s unexercised options including CSOP options | NUM11v4 | 11 whole numbers, 4 decimals. | 11111111111.0000 | M |