Returns and notifications

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Services

• Employment related securities: check files and submit returns

  Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements.

• Enterprise Management Incentives (EMI) notification template

  Use this template to tell HMRC about EMI options granted using the Employment Related Securities (ERS) online service.

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Guidance and regulation

• Submit your employment related securities (ERS) return
  • Detailed guide
  • 2 January 2024
  • HM Revenue & Customs
• Submit an Enterprise Management Incentives (EMI) notification
  • Detailed guide
  • 6 February 2024
  • HM Revenue & Customs
• Employment related securities: file check and submit returns service
  • Detailed guide
  • 7 April 2015
  • HM Revenue & Customs
• Check how to deal with an employment related securities penalty
  • Detailed guide
  • 12 June 2023
  • HM Revenue & Customs
• How to make a reasonable excuse claim for a late Enterprise Management Incentives notification
  • Detailed guide
  • 6 February 2024
  • HM Revenue & Customs

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Policy papers and consultations

• Enterprise management incentives: extension of the time limit to submit a notification of a grant of options
  • 23 November 2023
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs