You must notify us of a grant of Enterprise Management Incentives (EMI) options within 92 days of the date of grant in order for the options to be qualifying options. If you have made all reasonable efforts to notify HM Revenue and Customs (HMRC) within 92 days but an unforeseen or unusual event prevented you from doing so, you can make a reasonable excuse claim. Follow the link below for a general overview of what HMRC considers a reasonable excuse.
To make your claim you must contact HMRC in writing. Follow the link below for our contact details.