Whether there has been any activity on your EMI scheme or not, you must submit an annual notification to HMRC through their Employee Related Securities (ERS) system.
If there has been some activity on your EMI scheme, for example an employee has left or exercised their options, follow our help guide for submitting your annual notification.
If there hasn't been any activity, you need to submit a nil return. Follow this help guide for step by step instructions.
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