What is EIS?

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What is EIS?

EIS for investors


The Enterprise Investment Scheme (EIS) gives UK private investors significant tax relief benefits on investments in qualifying UK companies.


The Enterprise Investment Scheme (EIS) is a UK government scheme that aims to help growing companies raise finance by giving a range of tax relief to investors who purchase new shares in those companies.

Investors can commit up to £1 million per year into EIS-qualifying businesses (and up to £2 million if at least £1 million of that is invested in knowledge-intensive companies), and receive a variety of tax benefits, including up to 30% income tax relief, zero Capital Gains Tax, loss relief and Inheritance Tax benefits.



More information:

An EIS example

Step by Step Guide

What kind of companies can I invest in?

What are the benefits?

Do I qualify for EIS?

What are the risks of EIS?

How do I invest using EIS?

Where can I find EIS opportunities?

When can I claim my EIS tax relief?

How do I claim for a previous year?

How does EIS work for jointly held shares?

How do I defer a capital gain?

EIS Infographic

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PLEASE NOTE:

To qualify for EIS relief, investors must be UK resident for tax purposes (or have UK tax liabilities) and subscribe cash for new shares in qualifying companies. Tax treatment is dependent on individual circumstances and may be subject to change. This content is written in general terms and you are strongly recommended to seek specific advice before taking any action based on the information it contains. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this content. It is also important to realise that investing in small companies always carries risks, including the loss of capital, illiquidity (the inability to sell assets quickly or without substantial loss in value), lack of dividends and share dilution. Investments should still be made as part of a diversified portfolio.