Admin - HMRC form EMI1 - change of submission address
From 19 April, 2012 EMI1 forms (Notice of Enterprise Management Incentive option grants) should be sent to a new address.
Using the new address is important when submitting EMI1 forms as HMRC have said that if an EMI1 is sent to the old HMRC address within the 92 day deadline, but is not received at the new HMRC address within the 92 day deadline, then the option will not qualify as an EMI option.
The new address for submitting EMI1 forms is set out in the latest version of the EMI1 and is:
Small Company Enterprise Centre
HM Revenue & Customs
Castle Meadow Road
The Resources section below contains a link to the new EMI1 form.