UK News

Compensation & Benefits: EMI options

September 2009

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)

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