The checklist
| Problem | Fix |
|---|---|
| "N/A", "not applicable" or similar in a cell | Leave cells that do not apply blank. More |
| Out of date template, or the wrong scheme's template | Download the current template for your scheme from GOV.UK. More |
| Sheets renamed, moved, deleted or added; rows or columns added | Start again from HMRC's template and paste values only into the data rows. More |
| Dates not in yyyy-mm-dd format | Write dates as, for example, 2025-09-30. More |
| Values not to 4 decimal places | Prices and values to 4 places, share numbers to 2. More |
| NI number in the wrong format | 2 letters, 6 numbers, 1 letter, no spaces. More |
| A yes or no answer missing its follow-on answer | For example a disqualifying event needs its number from 1 to 8. More |
| CSV files with headings, wrong names or stray commas | One CSV per sheet, named after the sheet, data from cell A1. More |
HMRC's ERS online service has a checking service, inside your account, that tells you where formatting errors are. It needs a Government Gateway login; there is no public version. Share Scheme Return's checker runs the same kind of format checks before you get that far, without uploading anything.
Based on HMRC's published guidance: EMI guidance notes. EMI technical note. 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.