What it is
Carta's HMRC Limits Tracker shows company-wide and per-stakeholder limit usage for EMI (Enterprise Management Incentive) and CSOP (Company Share Option Plan) schemes, with status indicators: within limit, approaching, or exceeded. Warning banners appear in the issuance flow before a grant is committed. You can also export the full tracker including per-stakeholder breakdowns, and receive automatic email alerts as limits approach or are exceeded.
Why it matters
Breaching an EMI or CSOP limit may cause options to lose their tax-advantaged status retroactively — a costly outcome for the company and employees alike. UK equity admins can now manage scheme headroom entirely inside Carta.
Author: Leticia Marques
Leticia Marques is a Product Manager at Carta specializing in international equity management, with a focus on UK and EU markets. Since joining Carta in 2019, she has led product initiatives across compliance-driven features, cross-border cap table tooling, and regulatory frameworks, helping global companies manage equity with confidence.
