Enterprise Investment Scheme
The Enterprise Investment Scheme is a UK government initiative designed to encourage investment into early stage and growing businesses.
Since its introduction in 1994, EIS has supported over 59,000 companies and generated more than £34 billion in investment, playing a key role in innovation, job creation, and economic growth across the UK.
EIS provides a structured framework that allows businesses to raise capital while offering investors a range of tax reliefs, helping to balance risk and support long term financial planning.
Key Benefits of EIS
Supports funding for early stage and high growth UK businesses.
Enables businesses to develop new products and scale operations.
Creates jobs and strengthens the UK economy.
Provides structured tax reliefs for qualifying investors.
Helps reduce downside risk through available tax reliefs.
Supports strategic financial and investment planning.
Looking to structure EIS investments or raise capital under EIS?
EIS Process
EIS provides a structured framework for businesses to raise capital and for investors to access tax efficient opportunities. The process ensures compliance with HMRC requirements while supporting long term growth.
Investment Stage
Investors subscribe for shares in an EIS-qualifying company.
Capital Deployment
EIS Qualification
Tax Relief Access
Holding Period
Shares must be held for at least 3 years to retain benefits.
Exit
Shares are sold, completing the investment lifecycle.
Tax Benefits
EIS provides a range of tax reliefs designed to support investors while encouraging investment into UK businesses. These reliefs help reduce risk while maintaining compliance with HMRC requirements.
- 30% Income Tax Relief on qualifying investments
- Capital Gains Tax exemption after 3 years
- Loss relief to reduce downside exposure
- CGT deferral on reinvested gains
- Inheritance Tax relief after 2 years
- Maximise overall investment returns
EIS Requirements
We provide clear, compliant support to help you navigate EIS with confidence.
Abell Limited provides tax structuring and compliance support only. We do not provide investment advice.
Company Requirements
- UK-based company
- Up to £24M lifetime raise
- Under 250 employees
Investor Requirements
- UK taxpayer
- New share subscription
- No controlling interest
Claiming Relief
- EIS1 submission
- EIS3 certificate
- Claim via Self Assessment