## Compliance

The compliance seat: Why compliance culture is harder to build than it looks

Most funds say compliance is a priority. Fewer have built a function that deal teams actually want to work with. Here's what the best firms do differently.  
[Read more](/content/blog/compliance-culture-challenges/index.html)

Black-Scholes Model (BSM)

Learn how to use the Black-Scholes Model to value stock options in a private company, including the BSM formula, key assumptions, and limitations.  
[Read more](/content/learn/startups/equity-management/black-scholes-model/index.html)

UK company registers and filings

To be legally compliant, UK limited companies need to maintain a range of company registers. This article covers everything you need to know about keeping accurate records – including when to notify Companies House of any ownership changes.  
[Read more](/content/learn/startups/uk-company-registers-filings/index.html)

Employment related securities: How to file an ERS return with HMRC

U.K. companies must file an ERS return with HMRC by July 6 to report share-related events from the previous tax year. Learn how the annual return works for different ERS schemes and how Carta simplifies the process.  
[Read more](/content/learn/startups/equity-management/ers-return/index.html)

EMI eligibility: Check if your company qualifies for the EMI scheme

Do you qualify for the UK's tax-advantaged EMI scheme? Check whether your company and its employees meet the EMI eligibility criteria set by HMRC before you issue EMI options.  
[Read more](/content/learn/startups/equity-management/emi-schemes/emi-scheme-eligibility-criteria/index.html)

How to file an EMI annual return with HMRC

Learn how to file an EMI annual return. U.K. companies must file an EMI return to HMRC by July 6 to report share-related events from the previous tax year.  
[Read more](/content/learn/startups/equity-management/emi-schemes/emi-annual-return/index.html)