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HM Revenue and Customs gov.uk

Late registrations for employment related securities

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If you do not register your employment related securities scheme with HMRC, you may lose tax benefits for you and your employees.

You’ll need to contact us in writing if you miss the deadline to:

  • submit an Enterprise Management Incentives notification
  • register a new Company Share Option Plan (CSOP) (also known as Enterprise Management Incentives 2 (EMI2))
  • register a new Share Incentive Plan scheme

    • You’ll need to explain why you missed the deadline. You can contact us:

    Charities, Savings and International 1
    HMRC
    BX9 1AU

    If we accept you have a reasonable excuse for missing the deadline, we’ll explain the next steps. 

  • submit any late returns — we may ask you to use our secure file transfer service to do this
  • submit any late Enterprise Management Incentives notifications 

    • This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/guidance/late-registrations-for-employment-related-securities

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    Provenance

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    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    October 28, 2026 18:01
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    1 recorded
    Identity
    https://www.gov.uk/guidance/late-registrations-for-employment-related-securities#2026-1...

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