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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

Schedule 5, Paragraph 45 allows HMRC to correct obvious errors or omissions in an EMI option grant notification within nine months of a notification being given. This was possible when the notifications were made on paper and the data was manually recorded. From the 6 April 2014 with the introduction of the online ERS service there is no functionality in the service to allow correction of notification submitted electronically either by the employer or HMRC. An employer should let HMRC know if they identify a significant error, for example the number or price of shares under option, made in notifying the grant of an option within nine months of the notification. HMRC will advise the employer on any action required to correct the error. If the error is not significant, for example a spelling error, then  HMRC advise you to keep a note in your records of the error in the notification of EMI options. The note should have details of the employees and date of grant of the EMI options notified. You may need to produce this note if there is a compliance enquiry into your EMI options.

If you need to contact HMRC about an error in the notification then write to Charities, Savings & International 2, HM Revenue & Customs, BX9 1BU or email to