If you need to register for an EMI option scheme you will need an HMRC login.
There are many reasons to log into the HMRC website but the common one for us is setting up an EMI option scheme.
If you have never registered or received a login for the HMRC service or government gateway service then you will need to register for a new account, that can be done from here - https://www.gov.uk/register-employer
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