Guidance and regulation

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Submit an Enterprise Management Incentives (EMI) notification

Tell HMRC about a grant of an EMI share option if you’re an employer who operates EMI employment related securities (ERS) schemes.
- From: HM Revenue & Customs
- Updated: 6 February 2024
Submit your employment related securities (ERS) return

Submit an ERS return if you’re an employer or an agent.
- From: HM Revenue & Customs
- Updated: 2 January 2024
Check how to deal with an employment related securities penalty

Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
- From: HM Revenue & Customs
- Updated: 12 June 2023
Employment related securities: file check and submit returns service

Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
- From: HM Revenue & Customs
- Updated: 7 April 2015
How to make a reasonable excuse claim for a late Enterprise Management Incentives notification

Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
- From: HM Revenue & Customs
- Updated: 6 February 2024

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