Make a reasonable excuse claim for a late Enterprise Management Incentives (EMI) notification

How to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an EMI option.


You may have a valid reason why you didn’t submit an EMI notification to HM Revenue and Customs (HMRC) within 92 days of granting the options. When this happens, HMRC will take your reasons into account if you make a reasonable excuse claim.

If HMRC agree that you have a reasonable excuse, your employee will still qualify for tax advantages.

Register your scheme

You can only make a reasonable excuse claim once you’ve registered your scheme. If you haven’t registered your scheme yet, you’ll need to do this first to get a unique scheme reference number.

Make a reasonable excuse claim

When you have a unique scheme reference number you can make a reasonable excuse claim by emailing

Remember to include:

  • your unique scheme reference number
  • the name of the company
  • the scheme name
  • the date options were granted
  • the agent name (if applicable)
  • the reason your notification is late (if it’s due to IT problems, provide as much detail as possible including any online helpdesk reference numbers you may have been given by HMRC)

If HMRC agrees that your excuse is reasonable, it will give you a reasonable excuse reference number which you’ll need to enter on the employment related securities (ERS) service. You must complete the notification as soon as possible after getting the reference number.

Complete an EMI notification

Published 31 March 2014