All posts with the topic: Form EMI1

In order to qualify for the beneficial EMI tax regime, an EMI option must be notified to HM Revenue & Customs within 92 days.  To date, this has been done by post using the Form EMI1.  This is set to change from 6 April 2014 and employers who grant EMI options must use a new online procedure.  In … Continue reading Changes affecting EMI options – are you ready?