How to Generate EMI Notification

Please note: Capdesk does not submit the EMI Notification to HMRC. You can generate the form, you can verify it and file it to HMRC using ERS.

An EMI Notification (EMI1) must be filed to HMRC within 92 days of the date of grant under Schedule 5 Income Tax (Earnings and Pensions) Act 2003. You can export an EMI Notification and it will contain EMI grants that has yet to be notified. The filing is generated using the HMRC template , filled with the data of each of your un-notified EMI grants.

You can generate this report by going to the “HMRC” tab -> green button “Export” -> EMI Notification.

If your company is not live, you will need to ensure you tick the “Include Drafts?” checkbox. Input a date and click Order.

You’ll then see an EMI Notification report generated and you can click on it to download the report. Should any required data be missing we will mark the cells of the report accordingly with #!VALUE, for you to be aware of. You can add the missing data, review and submit to HMRC. (The EMI Notification supports 250 EMI grants to be filed at a time, in consistence with the maximum number of full-time employees allowed.)

Once submitted to HMRC, you can record it on Capdesk as filed to keep a record of the date (found in the “FILED” column) in which you submitted it. You can do this by clicking on the action button (far right button with the 3 dots) -> File.

If the EMI Notification is rejected by HMRC, you can record it as rejected on Capdesk. Similarly, click on the action button -> Reject.