What HMRC says
HMRC's guidance notes for every scheme say that if a question does not apply or is not mandatory, you should leave the entry blank, and that entering "N/A" or "not applicable" will result in your attachment being rejected.
What to do
- For an optional question that does not apply, leave the cell empty. Do not type a dash, a zero or "none" either.
- For a mandatory question, give the real answer. For example, every row on the EMI non-taxable sheet needs yes or no for whether the shares are listed on a recognised stock exchange.
- For a follow-on question, such as "If yes, enter the HMRC valuation reference", answer it only when the earlier answer triggers it.
The checker removes N/A and similar words from cells that can be blank, and flags them as errors where an answer is required.
Based on HMRC's published guidance: EMI guidance notes, section 1. 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.
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