What tax relief do I actually get?

30% income tax relief on up to £1,000,000 invested per tax year. Hold the shares three years and there is also a Capital Gains Tax exemption on any growth, Capital Gains Tax deferral on gains reinvested into EIS, loss relief if the company fails, and EIS shares often qualify for 100% Inheritance Tax relief after two years. The benefit depends on your own tax position.

Am I eligible to claim EIS relief?

Broadly, you need to be a UK taxpayer with an income tax liability, subscribing in cash for new full-risk ordinary shares, investing no more than £1,000,000 in the tax year, not connected to the company (under 30% of shares or votes and not an employee), and holding the shares at least three years.

How do I claim my relief?

After the shares are issued and the company meets its conditions, it files EIS1, HMRC issues EIS2, and the company issues you an EIS3 certificate. You use the EIS3 to claim through your Self Assessment tax return.

What happens if a company I back fails?

EIS loss relief lets you offset your net loss against income or gains. Combined with the 30% income tax relief, an additional-rate taxpayer's real exposure on a total loss can be well under half of what they invested. You can still lose your whole investment.

Enterprise Investment Scheme

Invest in ambitious UK companies. Get 30% back from HMRC.

Q: How much can I invest under EIS?

You can invest up to £1,000,000 per tax year across EIS companies and claim relief — or up to £2,000,000 if at least half goes into knowledge-intensive companies. You can carry an investment back to the previous tax year. Each company can raise up to £5 million a year and £12 million over its lifetime.

Back vetted, HMRC-qualifying UK companies and claim 30% income tax relief, tax-free growth, capital gains deferral and loss relief. We line up the deals and handle your EIS3 — you just choose what to fund.

Check if you're eligible See what you get back

Free eligibility check For UK taxpayers Capital at risk

2026/27 tax year · — days left to invest

Your income tax relief

30%

on up to £1,000,000 you invest each tax year

30% income tax reliefStraight off your tax bill
up to £300k/yr
Tax-free growthNo CGT on the upside
0% after 3 yrs
Loss reliefIf a company fails
downside cushioned
CGT deferralDefer a gain from any asset
no upper limit

Advance-Assured deals · your EIS3 handled end to end

How it works

From your tax bill to a stake in three steps

You choose what to back. We keep the paperwork with HMRC watertight so your relief actually lands.

Get matched

Tell us how you invest and we put vetted, HMRC Advance-Assured opportunities in front of you — companies already lined up to qualify.

Invest cleanly

Back the companies you like with new, full-risk ordinary shares in a properly structured round — nothing that puts your relief at risk.

Claim your 30%

Once the company meets its conditions, your EIS3 certificate comes to you — ready to claim through Self Assessment.

Why investors back EIS

Four reliefs that tilt the odds your way

Every one of these is yours as the investor. Together they cut what you actually stand to lose.

30% income tax relief

Knock 30% of your investment off your income tax bill.

Up to £300k back a year

Tax-free growth

Hold three years and any gain is completely free of Capital Gains Tax.

0% CGT on the upside

Loss relief

If a company fails, offset the loss against income or gains — real exposure can be well under half.

Downside cushioned

CGT deferral relief

Defer a capital gain from any asset by reinvesting it into EIS — no upper limit.

Defer a gain in full

And you can carry an EIS investment back to last tax year to use relief sooner — EIS shares can also qualify for 100% Inheritance Tax relief after two years.

The de-risk calculator

See what you actually get back

Drag your investment and pick your tax band. Watch the relief fill in against your cheque — before any upside at all.

Investment amount£100,000

Your income tax band

61.5% of your cheque recovered in a total-loss scenario

You invest£100,000

30% income tax relief− £30,000

Net cost to you£70,000

Loss relief if it fails− £31,500

Worst-case actual loss£38,500

Income tax relief Loss relief At risk

If it goes well, hold three years and any growth is free of Capital Gains Tax. Illustrative only — assumes all EIS conditions are met and a complete loss for the downside figure. Loss relief is given at your marginal rate. Not tax advice.

60-second check

Can you claim EIS relief?

Tap everything that's true for you. It's a guide, not a ruling — but it'll tell you in a moment where you stand.

UK taxpayer with an income tax bill

Investing £1m or less this year

Buying new, full-risk shares in cash

Not connected to the company

Happy to hold for 3+ years

No pre-arranged exit or linked loan

Tap what applies to see where you stand.

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Where your money goes

The kind of companies you'll back

Every opportunity is checked against the EIS rules — and, wherever possible, already Advance-Assured before you see it.

Software & AI

Consumer & D2C

Life sciences & health

Hardware & manufacturing

Climate & energy tech

Most trading businesses

Outside the scheme: property & land, banking, lending & finance, legal & accountancy, farming, hotels & care homes, and energy generation, coal or steel.

An early-stage company team celebrating together in their office

Back the founders. Let HMRC share the risk.

What investors say

Backed by people who've done it

Real words from investors we've helped claim their relief. (Sample content — replace with your own.)

"I'd looked at EIS for years but the paperwork put me off. They lined up an Advance-Assured deal, and my EIS3 landed without me chasing anyone. Claimed the 30% on my next return."

James M.Angel investor · London

"The eligibility check was genuinely straight — no hard sell. Once I understood the loss relief, backing an early-stage company felt far less daunting than I'd assumed."

Sarah P.First-time investor · Bristol

"I had a capital gain to shelter and they walked me through capital gains deferral clearly. Two EIS deals later, my portfolio's diversified and the tax side is handled."

Raj K.Portfolio investor · Manchester

Questions

EIS, answered plainly

Up to £1,000,000 per tax year across EIS companies — or £2,000,000 if at least half goes into knowledge-intensive companies. You can carry an investment back to the previous tax year to use relief sooner. Each company can raise up to £5 million a year and £12 million over its lifetime.

30% income tax relief on up to £1,000,000 a year. Hold the shares three years and there's also a full Capital Gains Tax exemption on any growth, Capital Gains Tax deferral on gains rolled into EIS, loss relief if the company fails, and 100% Inheritance Tax relief on EIS shares after two years. The exact benefit depends on your own tax position.

It's HMRC's written indication that a company's share issue is likely to qualify for EIS. It gives you confidence, before you commit a penny, that the reliefs should be available. Wherever possible we only put Advance-Assured opportunities in front of you.

After the shares are issued and the company meets its conditions, it files an EIS1 statement, HMRC returns an EIS2 authorisation, and the company issues you an EIS3 certificate. You use that EIS3 to claim through Self Assessment. We make sure your EIS3 actually reaches you.

EIS has stricter connection rules than EIS. Broadly, you must hold no more than 30% of the shares or votes and not be an employee. Unpaid directors can invest, and a "business angel" who later becomes a paid director can still qualify if they weren't connected beforehand. If you're unsure where you sit, it's worth checking first.

Loss relief lets you offset your net loss against income or capital gains. With the 30% income tax relief already claimed, an additional-rate taxpayer's real exposure on a total loss can be well under half of what they invested. Even so, you can lose your whole investment — EIS reduces the downside but never removes it.

Free eligibility check

See what EIS could do for you

Tell us how you invest and we'll come back with a straight read on your eligibility, the relief you could claim, and the deals that would fit.

No obligation, no charge for the initial check
A clear read on eligibility, not a sales pitch
Access to vetted, Advance-Assured deals if it's a fit

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