EMI option reporting is being simplified: what growing companies need to prepare for April 2027

The government plans to remove the separate EMI option-grant notification for options granted on or after 6 April 2027. Instead, companies will report grant details through the existing Employment Related Securities end-of-year return, beginning with the return for the 2027/28 tax year, which can be submitted from 6 April 2028. The change is due to […]