Returns and notifications

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Services

• Employment related securities: submit returns

  Submit an employment related securities end of year return if you’re an employer or an agent.

• Enterprise Management Incentives (EMI) notification template and forms

  Use the template to tell HMRC about EMI options granted using the Employment Related Securities (ERS) online service.

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Guidance and regulation

• Submit an Enterprise Management Incentives (EMI) notification
  • Detailed guide
  • 6 April 2026
  • HM Revenue & Customs
• Check employment related securities files
  • Detailed guide
  • 18 December 2024
  • HM Revenue & Customs
• Check how to deal with an employment related securities penalty
  • Detailed guide
  • 23 October 2025
  • HM Revenue & Customs
• How to make a reasonable excuse claim for a late Enterprise Management Incentives notification
  • Detailed guide
  • 6 February 2024
  • HM Revenue & Customs

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Policy papers and consultations

• Enterprise management incentives: extension of the time limit to submit a notification of a grant of options
  • 23 November 2023
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue
  & Customs