Q&As

If no EMI options have been granted or exercised during the tax year, do I still have to complete an annual return?

read titleRead full title
Published on LexisPSL on 14/03/2018

The following Share Incentives Q&A provides comprehensive and up to date legal information covering:

  • If no EMI options have been granted or exercised during the tax year, do I still have to complete an annual return?

If no EMI options have been granted or exercised during the tax year, do I still have to complete an annual return?

Any company whose shares are the subject of enterprise management incentives (EMI) options at any time during a tax year is required to submit an annual return in respect of the EMI options to HMRC. Such annual returns should be completed for each tax year falling (wholly or partly) in the company's qualifying option period, being:

  1. the period beginning when the first qualifying option to which the company's shares are subject is granted, and

  2. ending when the

Related documents:

Popular documents