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: 6 March 2026
  Show all updates

  1. 6 March 2026

     Enterprise Management Incentives: guidance notes has been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.

  2. 26 March 2024

     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.

  3. 5 April 2023

     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.

  4. 28 February 2023

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

  5. 10 June 2016

     Enterprise Management Incentive scheme: Technical note has been updated.

  6. 29 February 2016

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

  7. 3 March 2015

     First published.

Documents

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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Details

To complete your end of year template for Enterprise Management Incentives (EMI) either:

• use HMRC’s end of year return template
• create your own template using the technical note

Use the guidance notes to help you fill in specific sections of the template.

After completing your template, you can:

• avoid delays in your submissions by checking your files for formatting errors
• submit your return