How do I register a new EMI Scheme with HMRC?

If you already have an existing EMI scheme registered on your ERS portal, you do not need to register a new one even if the name details a date that your original scheme was setup (this name is is for reference only).  Any notifications for new options can be made against this scheme.

A new EMI scheme can be easily registered through the Employment Related Securities (ERS) section of HMRC's website.

You need to log into your HMRC account for your business, this needs to be an account with PAYE setup.

Locate the ERS link towards the bottom of the new style website or in the sidebar of the old style HMRC website.

Once in the ERS system select the option to register a scheme and then select Enterprise Management Initiatives (EMI).

On the create screen choose the tax year the scheme will be operating in and enter a name for it.
The corporation tax reference is your UTR number, both this and the company registration number may be pre filled.

The next page will give you a summary of the entered information and the opportunity to go back and make any changes.

Clicking confirm will take you to a declaration screen where you need to confirm the information you have submitted is correct.

Clicking next on this screen may prompt you to re enter your login details to confirm the submission.

Finally an acknowledgment screen is displayed with a reference number.

Once this request has been processed the scheme will be setup and the initial filings can be made.