Guidance

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
26 March 2024 — See all updates

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Enterprise Management Incentives: end of year template

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Enterprise Management Incentives: guidance notes

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Enterprise Management Incentive scheme: technical note

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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.

Updates to this page

Published 3 March 2015
Last updated 26 March 2024 + show all updates

  1. 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.

  2. 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.

  3. The changes from 6 April 2023 EMI: end of year return template and guidance notes have been added.

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

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

  6. First published.

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