Summary
HMRC has issued redesigned year-end templates for employment-related securities returns covering CSOP, EMI, SIP, SAYE and other schemes. Old and new versions are both accepted until 6 April 2027, after which only the new ones work, including for late returns. The bulletin also notes that CSOP has been renamed EMI2 from 28 October 2026.
What it means for you
UK subsidiaries of Indian groups running ESOPs for UK staff should switch to the new templates to avoid rejected returns and penalties.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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