The rules
- One CSV file for each sheet that has data.
- The file name is the sheet name followed by .csv, exactly, and it is case sensitive. For example EMI40_Taxable_V4.csv.
- No guidance text and no question row: the data starts in cell A1.
- Columns in the order of the technical note.
- If a value contains a comma, such as a company name, put double quotes around it.
The checker can build these CSV files for you, named and laid out as above, as well as the .ods file.
Based on HMRC's published guidance: EMI technical note, sections 4.4 and 4.5. Checked on 20 October 2026. This is general guidance, not tax advice, and HMRC's own pages take priority if they change. Share Scheme Return is not affiliated with HMRC.
Let the free checker find these for you
Load your option register or finished return and see every row HMRC is likely to reject, with the reason and the fix. Nothing is uploaded, and you don't need an account.