EMI Notification Deadline Under FA 2024: The 6 July Rule and the End of the 92-Day Window
For EMI options granted on or after 6 April 2024, the notification deadline is 6 July following the tax year end. Here is what changed and how to comply.
Steve Livingston LLB FCA is the Founder of IP Tax Solutions. Having trained at Big 4 firm, KPMG, and progressed to Senior Manager, he was appointed as a Partner at a mid-tier global firm.
For EMI options granted on or after 6 April 2024, the notification deadline is 6 July following the tax year end. Here is what changed and how to comply.
New 500-employee and £120m gross asset limits took effect on 6 April 2026. Find out whether your company now qualifies for EMI options and what to do next.
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