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EMI notification

Can we get a copy of what was filed?

My client has an EMI scheme for staff, set up by their solicitors.  We were not involved.  To the best of my knowledge, everything was done properly.  They registered the scheme as required with HMRC but unfortunately did not tax a screen shot of what was filed at the time, so have no record of this whatsoever.

Roll forward a couple of years and they need to provide proof that they registered the scheme.  They have (finally, after hours on hold) spoken to HMRC and HMRC confirm that the scheme was registered on such and such a date but won't provide any details "due to data protection".  Apparently they can only open the files if HMRC open a case enquiry.  The client badly needs this proof for reasons that don't matter here.  Does anyone have any suggestions?

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25th Mar 2019 09:43

Surely the solicitors will be able to prove it beyond reasonable doubt

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to bernard michael
25th Mar 2019 09:52

Ah, sorry, my post is not clear. The solicitors did not file the report with HMRC. The client did that. And unfortunately they did not take a copy. So without this, it is hard to prove the scheme was properly set up.

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to snickersinatwix
25th Mar 2019 10:16

You don’t register an EMI scheme with HMRC. All that happens is that they are notified as and when options are granted.

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to Wilson Philips
25th Mar 2019 10:53

OK, but this is the report which we can't get, so there is no record confirming what HMRC have been advised re which employees have had options. And now it is critical in relation to something else which is irrelevant for this question, but client can't prove that they have advised HMRC.

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to snickersinatwix
25th Mar 2019 11:32

Sounds like a perfect example of a client making false economies by trying to do things themselves.

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25th Mar 2019 11:52

Never had any dealings with such and this may be a simplistic view, but is it worth a call back and ask the Q again (different staff, different response)?

If HMRC refuse to answer over the phone, ask what would happen if they requested the info in writing?

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to Cheshire
25th Mar 2019 12:25

Could be worth a shot! Although this is a specialist department so there are probably only a couple of staff there at the moment (every spare person and several who are not really spare has I believe been assigned to Brexit)

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25th Mar 2019 17:55

It's not clear what info is needed. When setting up a new EMI Scheme, it will first be registered as a scheme with HMRC. You can view what schemes are registered under the ERS section under the PAYE portal. The individual employee grants are then notified and it's in that notification process that it is essential to take screenshots (e.g. date of grant, employee names and option numbers etc). I assume you need those details? Unfortunately HMRC will not disclose them to my knowledge. It is a very badly designed part of the site.

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