How to manage HMRC files
Carta helps UK companies with employee share schemes generate the files HMRC requires — EMI Notifications, EMI Annual Returns, CSOP Annual Returns, and Other ERS Annual Returns.
Each filing should be downloaded and submitted through HMRC's ERS online service. Carta generates filings and records what you've submitted, but does not file returns with HMRC on your behalf.
The UK tax year runs from April 6th to April 5th of the following year. Carta labels each tax year by its start year — HMRC's 2025/2026 tax year appears as "2025" in Carta.
When generating a return in July, you're reporting the year that has just ended. For a filing due on July 6th 2026, select 2025 in Carta (the 2025/2026 year), not 2026. A single filing cannot span more than one tax year, and a grant made on or after April 6th falls into the following year's return.
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