Enterprise Investment Scheme Guide
Understand the UK EIS and estimate your potential tax reliefs. Unlock 30% income tax relief and capital gains tax deferral by supporting innovative British businesses.
Estimate Your EIS Tax Relief
Enter your planned investment amount and income tax band to instantly calculate your potential income tax relief and effective net investment cost under the Enterprise Investment Scheme.
Investment Details
Enter your planned EIS investment parameters
Relief Evaluation
Estimated tax efficiency of your investment
Key EIS Rules & Limits
Essential HMRC criteria and limits for the Enterprise Investment Scheme to maintain your tax reliefs.
| EIS Parameter | Description | Current Limit |
|---|---|---|
| Income Tax Relief | Rate of relief against income tax liability. | 30% |
| Max Annual Investment | Maximum an individual can invest per tax year. | £1,000,000 (£2M for Knowledge-Intensive) |
| Max Company Raise | Maximum a company can raise via EIS per year. | £5,000,000 (£10M for Knowledge-Intensive) |
| Minimum Holding Period | Time shares must be held to retain relief. | 3 Years |
| Capital Gains Tax | CGT on profits from EIS shares sold after 3 years. | 0% (Exempt) |
EIS Guide FAQ
Everything you need to know about investing in the UK Enterprise Investment Scheme.
The Enterprise Investment Scheme (EIS) is a UK government initiative designed to encourage investment in small, high-risk, unquoted trading companies. In return for taking on this risk, investors receive significant tax reliefs, including 30% income tax relief and capital gains tax (CGT) deferral.
You can claim income tax relief equal to 30% of the amount you invest in qualifying EIS shares, up to a maximum investment of £1,000,000 per tax year (or £2,000,000 for knowledge-intensive companies). This relief can be carried back to the previous tax year.
You must hold the EIS shares for a minimum of three years from the date of issue (or three years from the date the company commenced trading, if later). If you sell or dispose of the shares before this period ends, HMRC will claw back the income tax relief you claimed.
If the company fails and you make a loss on your investment, you can claim ‘Loss Relief’. You can offset the net loss (investment amount minus the 30% income tax relief already claimed) against your income tax or capital gains tax, significantly reducing your overall financial risk.