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Compensation & Benefits: EMI options

18 January 2012 |

All companies issuing EMI options should note that the relevant HMRC office has now changed address.

HMRC’s Small Company Enterprise Centre (SCEC) which deals with the administration of Enterprise Management Incentive (“EMI”) options moved from its longstanding address in Cardiff, Wales on Monday 27 July 2009.

Form EMI1 must be submitted to SCEC within 92 days of an EMI option grant.  Delays caused by using the wrong address could result in the option failing to qualify as an EMI option.

New SCEC contact details

Small Company Enterprise Centre, 1st Floor, Ferrers House, Castle Meadow Road, Nottingham NG2 1BB

Telephone: +44 (0) 115 974 1250

Fax:  +44 (0)115 974 2954

Email: enterprise.centre@hmrc.gsi.gov.uk  (Do not use for submission of form EMI1 – original documents with signatures are required)

Disclaimer

Content is for general information purposes only.  The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice.  If you require assistance in relation to any issue, please seek specific advice relevant to your particular circumstances.

Disclaimer

Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

Circular 230 disclosure

To ensure compliance with requirements imposed by the IRS and other taxing authorities, we inform you that any tax advice contained in this article (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

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