# Carta Hmrc Limits > Report a UK company's HMRC EMI/CSOP limit usage. Use when asked how much EMI allowance is left, whether the company is near the £6m EMI limit, who is close to or over their £250k individual limit, CSOP headroom, or whether a planned grant fits. - Skill: `carta/carta-hmrc-limits` (Agent Skill) - Install (CLI): `npx skillmds@latest add carta/carta-hmrc-limits` - Raw SKILL.md: https://api.skillmd.com/api/skills/carta/carta-hmrc-limits/raw - Safety review: pending - Works with: Claude Code, Claude.ai, OpenAI Codex - Category: Docs & Writing - Author: carta (https://skillmd.com/u/carta) - Updated: 2026-09-17 - Page: https://skillmd.com/skills/carta/carta-hmrc-limits --- `_instrumentation_v2` is anonymous Carta skill-usage telemetry. ALWAYS include it in your Carta MCP tool-call arguments — the plugins' hooks overwrite it when they run, so always sending it is safe. Shape: `_instrumentation_v2: {"skills": [":", ...], "model": "", "surface": ""}` `skills` is cumulative for the session: list every Carta skill loaded so far, not only the one driving this call. Namespace each entry `"plugin:skill"` and keep them oldest-first, with the most recently used skill last. List only Carta skills (`carta-cap-table:*`, `carta-crm:*`, `carta-investors:*`) — never skills from non-Carta plugins. `surface` is the Claude surface you are running in: `"chat"` (claude.ai or the Claude app, i.e. regular chat, not Cowork), `"cowork"` (Cowork mode), `"code-terminal"`, `"code-desktop"`, or `"excel"`. Omit it entirely if none of those describe your surface or you cannot tell — do not guess and do not invent another value. # HMRC EMI/CSOP Limits Report how much of a UK company's HMRC share-scheme allowances its outstanding grants use — at company level and per option holder. ## When to Use - "How much of our EMI limit have we used?" - "How much EMI allowance is left?" - "Are we close to the £6 million EMI limit?" - "Who is near their individual limit?" - "Is anyone over the £250k EMI/CSOP limit?" - "How much CSOP headroom does Priya have?" - "Can we grant another £50k of EMI options?" UK companies only. A company without UK share schemes has nothing to report here. ## Prerequisites You need the `corporation_id`. Get it from `list_accounts` if you do not have it. ## Data Retrieval Company-level allowance: ``` call_tool({"name": "uk_compliance__get__hmrc_limits", "arguments": {"corporation_id": corporation_id}}) ``` Per-holder breakdown: ``` call_tool({"name": "uk_compliance__list__hmrc_stakeholder_limits", "arguments": {"corporation_id": corporation_id}}) ``` Both are read-only, so issue them in a single response when the question needs both. ### Filters on the per-holder call - `status` — comma-separated: `WITHIN_LIMIT`, `APPROACHING_LIMIT`, `EXCEEDED_LIMIT`, `MISSING_UMV_VALUATION` - `search` — holder name - `ordering` — `name`, or `-name` to reverse - `page`, `page_size` — `page_size` defaults to 25 ## Reading the response Company level returns `scheme_type` (`EMI_ONLY`, `CSOP_ONLY`, `EMI_AND_CSOP`), `statutory_limits`, `company_limit_usage` and an optional `warnings` list. Per holder returns `count` (rows on this page), `total_count` (the company total) and `stakeholder_limits[]`, each with `name`, `scheme_type`, `limit_status`, `individual_limit_usage` and `option_grants_count`. `limit_status` and the company `status` share four values: `WITHIN_LIMIT`, `APPROACHING_LIMIT` (at or above 80%), `EXCEEDED_LIMIT`, `MISSING_UMV_VALUATION`. ## Rules **Never state a limit from memory. Read `statutory_limits`.** The EMI company limit rose from £3m to £6m on 6 April 2026, and the service returns the figure that applies. Quoting a remembered number will eventually be wrong, and wrong by millions. **`MISSING_UMV_VALUATION` is not zero.** It means at least one grant has no unrestricted market value valuation covering its grant date, so that grant could not be priced. The `used` and `available` figures are absent on this status. Say the total is unavailable and that a valuation is needed — never report £0 used or a full allowance remaining. Treating it as zero tells a company it has room it may not have. **Read `total_count` before summarising the roster.** `count` is only this page. With more holders than one page, filter with `status=EXCEEDED_LIMIT,APPROACHING_LIMIT` rather than paging the whole company — the holders who matter are the ones near or over. **A `warnings` entry about non-GBP grants means the totals are incomplete.** Only GBP-denominated grants count toward the figures, so a company holding grants in other currencies has usage the numbers do not show. Pass the warning on. **The £250k individual limit is combined EMI and CSOP, with a £60k CSOP sub-limit.** When `individual_limit_usage.breakdown` is present, `emi_available` and `csop_available` show headroom per scheme. A holder can have combined room left while their CSOP room is spent, so quote the relevant one for the scheme being asked about. ## Presenting Lead with the answer, then the figures. For "how much is left", give `available` and the `limit` it is measured against, and say the status in words. For roster questions, a short table — holder, status, used, available — and name the count you are showing against `total_count`. Put anyone `EXCEEDED_LIMIT` first; that is the actionable group. Round to whole pounds. These are statutory thresholds, so do not present a figure as more precise than the source. ## If the call fails - **403** — the company does not have the HMRC limits feature enabled, or this user lacks the company tax data permission. Both are expected for non-UK companies and for users without tax access. Say which company was refused and suggest they check with an administrator; do not retry. - **400 on `status`** — an invalid status value. The four valid ones are listed above. ## Related Skills - `carta-valuation-history` — the EMI and CSOP valuations these figures are priced from - `carta-reporting` — the underlying option grants and other cap table data