EIS/CIS

Enterprise Investment Scheme (EIS)

The Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) are UK government schemes designed to help smaller higher-risk trading companies raise finance by offering a range of tax relief to investors who purchase new shares in those companies. Where a business is listed as ‘EIS’ or ‘SEIS’ on Crowdcube, this means that company has received advance assurance from HMRC that tax relief is likely to be available to qualifying investors. However, please note that if the law or the company’s circumstances change after the date the advance assurance was given, the company may cease to be eligible.

Where a pitch is marked as ‘EIS’ or ‘SEIS’, a copy of the advance assurance will be attached to the pitch. Potential investors should review the advance assurance and take their own tax advice if required.

30% Tax Relief
CGT Exemption - No Capital Gains tax payable
Loss relief Reduced Exposure
CGT Deferral Relief

Seed Enterprise Investment Scheme (SEIS)

SEIS was introduced in 2011 to provide tax efficient benefits to investors in return for investments in small and early start-up businesses typically with less than 2 years of trading history. The maximum investment a company can raise under SEIS is restricted to £150,000 and an investor cannot invest more than £100,000 in a year.

50% Tax Relief
CGT Exemption – No Capital Gains tax payable
Loss relief Reduced Exposure
CGT Deferral Relief