Enterprise Investment Scheme (EIS)
The Enterprise Investment Scheme (EIS) is a series of UK tax reliefs. It is designed to encourage investments in small unquoted companies carrying on a qualifying trade in the UK. The EIS offers several different kinds of tax relief, available both to direct investors and investors through a managed EIS fund or portfolio service.
Your capital may be at risk. The tax treatment is dependent on individual circumstances and may be subject to change in future. In addition, the availability of tax reliefs depends on the companies invested in maintaining their qualifying status. Please refer to the HM Revenue & Customs website for further guidance on the tax relief available on EIS investments.