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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Enterprise Management Incentives (EMI): Option notifications: Correction of notice by HMRC

HMRC can correct obvious errors or omissions in a notification within nine months of a notification being given. The Small Company Enterprise Centre (SCEC) will inform the employer of any changes made. The employer then has three months from the date of issue of the notification of correction to reject the corrections (Paragraph 45).

The employer should let the SCEC know if a mistake has been made in notifying the grant of an option.