Policy paper
Enterprise management incentives: extension of the time limit to submit a notification of a grant of options
This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.
Documents
Details
This measure will extend the time limit for a company to notify HMRC of a grant of enterprise management incentives options.
The current time limit to notify HMRC is 92 days after the grant was made.
You will now have until 6 July following the end of the tax year in which the grant was made.
The measure applies to options granted on or after 6 April 2024.
Updates to this page
Published 18 July 2023
Last updated 23 November 2023
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In the 'Enterprise Management Incentives: Extending the time limit to submit a notification of a grant of options' attachment the Exchequer, Economic and Impact on individuals and business sections have had minor drafting changes.
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First published.