Any EMI options granted by the company must be notified to HMRC within 92 days of the date of grant via the online ERS service ( https://online.hmrc.gov.uk/login?GAREASONCODE=-1&GARESOURCEID=Common&GAURI=https://online.hmrc.gov.uk/home&Reason=-1&APPID=Common&URI=https://online.hmrc.gov.uk/home ).  

It is important not to leave this till the end of the 92 period, as the process involves registering the scheme, asking for a password (that takes 5 working days to arrive), and only then entering individual recipient details.  Always start this process at least two weeks before the deadline.

The HMRC site has guidance on how to do this: https://www.gov.uk/guidance/submit-an-enterprise-management-incentives-emi-notification

In addition, an EMI annual return via ERS must be submitted by the company by July 6th each year for any activity that has occurred in the prior tax year.  If nothing has happened in the year (in terms of firm re-structuring, options being cancelled, altered or exercised) this is a very simple "nothing" return.  

If there has been any of the above activity, then a CSV file will need to be filled in summarising the information.  https://www.gov.uk/government/publications/enterprise-management-incentives-end-of-year-template.

Again, the HMRC site has guidance notes:

https://www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum56050

For further detail:

https://www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum56000

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