Policy paper

Enterprise management incentives: extension of the time limit to submit a notification of a grant of options

This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.

• From: HM Revenue & Customs
• Published: 18 July 2023
• Last updated: 23 November 2023 — See all updates

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Enterprise Management Incentives: Extending the time limit to submit a notification of a grant of options

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Draft legislation

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Explanatory note

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Details

This measure will extend the time limit for a company to notify HMRC of a grant of enterprise management incentives options.

The current time limit to notify HMRC is 92 days after the grant was made.

You will now have until 6 July following the end of the tax year in which the grant was made.

The measure applies to options granted on or after 6 April 2024.

Published 18 July 2023
Last updated 23 November 2023 + show all updates

1. 23 November 2023

   In the 'Enterprise Management Incentives: Extending the time limit to submit a notification of a grant of options' attachment the Exchequer, Economic and Impact on individuals and business sections have had minor drafting changes.

2. 18 July 2023

   First published.