Share Schemes: Enterprise Management Incentives (EMI40)
For the 2014 to 2015 tax year use the Enterprise Management Incentives (EMI): end of year template, for previous years use form EMI40 who's granted EMI share options to employees.
Qualifying businesses can grant tax-advantaged share options to their employees under EMI. Use the end of year template for 2014 to 2015 and form EMI40 for previous years to provide information about those share options.
Email HMRC to ask for this form in Welsh (Cymraeg).
Last updated 5 April 2016 + show all updates
Enterprise Management Incentives end of year template and guidance notes for 2014 to 2015 have been remove. A new link to the end of year template and guidance notes has been provided.
2014 to 2015 template and guidance notes added to the page.