Deadline to submit employment-related securities returns for 2025/26 to HMRC (formerly Form 40, Form 42 etc.). Click here for more information.

Tip. The return must be submitted online using the employment-related securities service for which you must be registered.

Tip. Options granted under the EMI scheme no longer have to be notified to HMRC within 92 days. Instead, you can report them as part of your annual filing by 6 July. A number of other minor changes have been made to the requirements for granting EMI options. Click here for more information.

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