![Strike price](https://images.ctfassets.net/y88td1zx1ufe/3dpZG6zEMrEl5fKAriA7ZL/d8b323847b9fffe06d7246c0a4f06ab7/What_is_a_strike_price___UK_.png)
Equity Education
January 2024
Strike price
The strike price of a share option is the price you pay to purchase shares in a private company. Learn about fair...
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![How stock options are taxed](https://images.ctfassets.net/y88td1zx1ufe/3yycZAdDK8QoX2KAru4Uzl/8dd9e363e0a1a0bf2675a5b900fe10e9/How-stock-options-are-taxed-e1679686311970.png)
Educational Essentials
January 2024
How stock options are taxed
In this article, we break down the different types of stock options and how tax treatment works for ISOs and NSOs....
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![Accounting for share-based payments: What startups need to know](https://images.ctfassets.net/y88td1zx1ufe/27whQlxwKvprVpRTIP0U3p/f267256f1c7f7ae0eeb94c84cf19783a/Accounting_for_share-based_payments.png)
Founder Education
January 2024
Accounting for share-based payments: What startups need to know
Learn the ins and outs of accounting for share-based payments, including the processes and requirements that startups...
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![Equity glossary](https://images.ctfassets.net/y88td1zx1ufe/2KvKKTuKiOnuN8ZMIVI11C/475a7f38bc49f0ad155bab22ff991134/Employee_equity_in_the_UK.png)
Equity Education
January 2024
Equity glossary
Carta's ever-growing glossary of financial and private equity terms will help you understand the jargon that frequently...
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![Phantom equity](https://images.ctfassets.net/y88td1zx1ufe/4MSfGYcpRE2jJFyCZ4MEBA/433184d09b668729f22b12252861f8d2/LLC-Taxes.png)
Equity Education
January 2024
Phantom equity
Phantom equity (also know as phantom stock) is one of several types of equity LLCs can issue. Learn more about how...
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![RSU vs. stock options](https://images.ctfassets.net/y88td1zx1ufe/41s4BRqdqEcP2WzTr0c9nJ/075409a046588f1771904ed673cfc0ee/Options_v_warrants.jpg)
Equity Education
December 2023
RSU vs. stock options
Companies often move from stock options to RSUs as they become larger. Learn more about the difference between RSUs vs...
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![Share dilution](https://images.ctfassets.net/y88td1zx1ufe/1kgE9gnL0ld80zOdbeS8Kw/68dc8bc3c694b48a2caafce7528546a8/Share_dilution__What_startup_founders_need_to_know.png)
Founder Education
December 2023
Share dilution
Share dilution is the decrease in existing shareholders' ownership percentage after a fundraising round. Learn how to...
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![How to file an EMI annual return with HMRC](https://images.ctfassets.net/y88td1zx1ufe/46J9I7hkQgDdnxfmZ7XsDk/e16f9c8166fb1ec9d583601ab337ace2/How_to_file_an_EMI_annual_return_with_HMRC.png)
Compliance
November 2023
How to file an EMI annual return with HMRC
Learn how to file an EMI annual return. UK companies must file an EMI return to HMRC by 6 July to report share-related...
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![How to file an EMI notification with HMRC](https://images.ctfassets.net/y88td1zx1ufe/3LklYQ4bGC9reVpPTC7DFU/07530591cc99b85d247c4e8cbd750ffc/How_to_file_an_EMI_notification_with_HMRC.png)
Compliance
November 2023
How to file an EMI notification with HMRC
Every time you issue options to employees under the EMI scheme, you need to file an EMI notification with HMRC. Follow...
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![Preferred stock vs. common stock](https://images.ctfassets.net/y88td1zx1ufe/38Qd8YVXnni21uFlpChQRq/822da3c802c983644b8e0fae8fc84c62/2022-Employee-Stock-Options-Report.png)
Equity Education
October 2023
Preferred stock vs. common stock
Common stock and preferred stock both offer different benefits to shareholders. Learn the differences between common...
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![Form 3921](https://images.ctfassets.net/y88td1zx1ufe/5irbMWOF9eJ8Ih0rpoMCcw/bea9ab9119f4c77078e560c7e600ce0d/What-is-form-3921.png)
Founder Education
October 2023
Form 3921
Your company is required to file IRS Form 3921 for every employee that exercised ISO within the last tax year. Learn...
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![Option pools](https://images.ctfassets.net/y88td1zx1ufe/4Mu6PZGzalCsVQBilwcNy6/dc30993325932e4d005742c8dba24e0f/Option_pool.jpg)
Compensation
October 2023
Option pools
A stock option pool’s size affects share prices, ownership dilution, and company value. Here’s what you need to know to...
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