Returns and notifications

Get emails for this topic

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 and forms

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

See more services in this topic

Guidance and regulation

• Submit an Enterprise Management Incentives (EMI) notification
  • Detailed guide
  • 10 October 2024
  • HM Revenue & Customs
• Submit your employment related securities (ERS) return
  • Detailed guide
  • 10 October 2024
  • 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
• Employment related securities: file check and submit returns service
  • Detailed guide
  • 7 April 2015
  • HM Revenue & Customs

See more guidance and regulation in this topic

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

See more policy papers and consultations in this topic

Organisations

• HM Revenue & Customs