Use the right, current template
HMRC publishes a separate end of year template for each scheme type: EMI, CSOP, SAYE, SIP and other (non tax advantaged). HMRC's April 2026 bulletin reminds employers that the service rejects submissions on the wrong or an out of date template. CSOP changed its template from the 2023 to 2024 tax year, so older CSOP files will not work for current returns.
Do not change the structure
- Keep every sheet, with its name unchanged, in its original order, even if it is blank. Upload the whole workbook.
- Do not add, delete or move rows above the data, or add columns.
- Do not edit the question text in row 9.
- Enter data from row 10 down. Paste values only, not formatting.
- Save as OpenDocument Spreadsheet (.ods).
Share Scheme Return ships unchanged copies of HMRC's templates, checks their fingerprints before every build, and writes only the data rows. If you load a finished return, it checks sheet names, order and question text against the current template.
Based on HMRC's published guidance: EMI guidance notes. ERS bulletin 65. 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.