My client's EMI scheme has vested all the shares available - the last of these was August 18 and an annual Employment Securities return was filed online for 18/19.
My question - is one required for 19/20 and forever more or is there a method of notification of the "final event" that was the last possible share issue? I have read that there is a notification feature available, but cannot seem to locate it on my Agent's portal.
On a related point, my client seems to have been issued with a £100 late-filing penalty - I cannot see this on the Agent's portal either! I assume there is no online appeal procedure available?
Many thanks in anticipation