Enterprise Investment Scheme (EIS)

United Kingdom / HM Revenue & Customs
Enterprise Investment Scheme (EIS)

The Enterprise Investment Scheme (EIS) is designed to help smaller higher-risk trading companies to raise finance by offering a range of tax reliefs to investors who purchase new shares in those companies.
This guide provides an overview for companies and potential investors who have heard of the Scheme and want to know more about it and how it works. It does not cover all the detailed rules, so companies and investors should not proceed solely on the basis of the information in it, and should consider seeking professional advice.
The information in this guide relates only to shares issued on or after 6 April 2012.
It does not cover the legislation relating to shares issued before that date. Also readers must bear in mind that the reliefs and legislation relating to them may change in the future.