Enterprise Investment Scheme - EIS

Like this page? Share it with your friends


EIS Rates & thresholds

Income Tax Relief30%30%
Minimum InvestmentN/AN/A
Maximum Investment£2m*£2m*
*The extension of the annual limit for investment to £2 million only applies if the additional investment over and above £1 million is made into a "Knowledge Intensive" company.

  • EIS relief is capped at the lower of 30% of the investment or the individual’s income tax liability.
  • The relief applies to cash subscriptions of newly issued ordinary shares in unquoted UK companies that satisfy the HMRC criteria.
  • Additional reliefs may apply such as the ability to carry back the investment to a prior tax year or deferral relief for capital gains and, after two years, 100% business property relief for Inheritance Tax Relief may be withdrawn if the shares are sold within a certain period.
  • Partial relief for the loss on the disposal of EIS shares can be relieved against income or capital gains. The shares may be sold free of capital gains tax, subject to certain conditions.
  • If you are deemed to be connected with a company, EIS relief may not be available or could be withdrawn.
  • Such investments should be discussed with an independent financial adviser who will consider the risk of the particular investment.
  • Professional tax advice should be sought before making this investment.

Our service to you

If you are a self employed, business owner/director of company looking to get your accountancy and taxation matters sorted, look no further. We are pro-active and easily accessible accountants and tax advisors, who will not only ensure that all your filing obligations are up to date with Companies House and HMRC, but also you do not pay a penny more in taxes than you have to. We work on a fixed fee basis and provide same day response to all your phone and email enquiries. We will also allocate a designated accounts manager who would have better understanding of your and business financial and taxation affairs. Book a free consultation call using the link below.

Related pages:

Get further information from the following pages;



Income Tax Rates

Income Tax Allowances

Related Blogs:

Get further information from the following blogs;