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Information & INVESTMENTS

[SOURCE: EISA.org.uk, The Times]

EISInvestments.com is the UK’s innovative platform connecting sophisticated investors with premium EIS-qualified investment opportunities

£29.9
BILLION

Raised through EIS since 1994

40,485
Investors

Claimed EIS tax relief in 2022-2023

37,445
Companies

Funded through EIS since inception

£436
million

Raised by 1,280 new EIS companies in 2022-2023

TAX-EFFICIENT INVESTING

THE EIS ADVANTAGE

30% Income Tax Relief

Invest £10,000, receive £3,000 back from HMRC

Tax-Free Growth

Pay zero capital gains tax on successful exits, held for min 3 years

Loss Protection

If investments underperform, claim loss relief against income tax

CGT Deferral

Postpone existing capital gains tax liabilities

Inheritance Tax Exemption

After just 2 years, investments become IHT-exempt

Investment Limit

Up to £1 million per tax year (or £2 million for knowledge-intensive companies)

THE SEIS ADVANTAGE:

50% Income Tax Relief

Invest £10,000, and receive £5,000 back from HMRC

50% CGT Reinvestment Relief

Additional tax savings on existing capital gains

Tax-Free Growth

Pay zero capital gains tax on profitable exits

Loss Protection

If investments don't succeed, offset losses against income tax

Inheritance Tax Benefits

Full exemption after 2-year holding period

Investment Limit

Up to £100,000 per tax year

UNDERSTANDING YOUR

UNDERSTANDING YOUR DOWNSIDE PROTECTION:

DOWNSIDE PROTECTION:

THE FULL CALCULATION

Let’s analyze a £50,000 EIS investment for a 45% income tax rate payer:

[ 01 Step ]

Initial Investment & Tax Relief

[ 02 Step ]

Investment Performance Scenarios

[ Scenario A ]

Total Loss

Investment Value: £0 (complete loss)
Loss for Tax Purposes: £50,000 (original investment amount)
Loss Relief Rate: 40% (your income tax rate)
Loss Relief Value: £50,000 × 40% = £20,000
Total Relief Received: £15,000 (initial) + £20,000 (loss relief) = £35,000
Net Cost of Failed Investment: £50,000 - £35,000 = £15,000
Effective Downside Protection: 70%

[ Scenario B ]

Partial Loss (50%)

Investment Value: £25,000
Loss for Tax Purposes: £25,000
Loss Relief Rate: 40% (your income tax rate)
Loss Relief Value: £25,000 × 40% = £10,000
Total Relief Received: £15,000 (initial) + £10,000 (loss relief) = £25,000
Net Cost of Failed Investment: £50,000 - £25,000 (return) - £25,000 (total relief) = £0
You break even despite a 50% loss on paper

[ Scenario C ]

2x Return

Exit Value: £100,000
Initial Investment: £50,000
Profit: £50,000
Capital Gains Tax: £0 (EIS growth is tax-free)
Net Return: £100,000 - £35,000 (net cost) = £65,000
Return on Net Investment: 186%

[ Scenario D ]

10x Return (Unicorn Potential)

[ Scenario A ]

Total Loss

Investment Value: £0 (complete loss)
Loss for Tax Purposes: £35,000 (original investment amount)
Loss Relief Rate: 45% (your income tax rate)
Loss Relief Value: £35,000 × 45% = £15,750
Total Relief Received: £15,000 (initial) + £15,750 (loss relief) = £30,750
Net Cost of Failed Investment: £50,000 - £30,750 = £19,250
Effective Downside Protection: 61.5%

0 [ Scenario B ]

Partial Loss (50%)

Exit Value: £25,000
Loss for Tax Purposes: £10,000 (£35k Effective Cost - £25k Exit Value)
Loss Relief Rate: 45% (your income tax rate)
Loss Relief Value: £10,000 × 45% = £4,500
Total Relief Received: £15,000 (initial) + £4,500 (loss relief) = £19,500
Net Cost of Failed Investment: £50,000 - £25,000 (return) - £19,500 (total relief) = £5,500
A small loss, close to break even

50%

[ Scenario C ]

2x Return

Exit Value: £100,000
Initial Investment: £50,000
Profit: £50,000
Capital Gains Tax: £0 (EIS growth is tax-free)
Net Return: £100,000 - £35,000 (net cost) = £65,000
Return on Net Investment: 186%

2x

[ Scenario D ]

10x Return (Unicorn Potential)

10x

The exact calculations will vary based on your personal tax situation. Consult with a qualified tax advisor for personalised advice.

THIS ASYMMETRIC RISK-REWARD PROFILE MAKES EIS INVESTMENTS UNIQUELY ATTRACTIVE FOR high net worth and SOPHISTICATED INVESTORS

Even in a total loss scenario, the maximum downside is limited to approximately 38.5% of your capital, while the upside remains unlimited and tax-free.

EIS SUCCESS STORIES:

EIS SUCCESS STORIES: FROM STARTUPS TO UNICORNS

FROM STARTUPS TO UNICORNS

DELIVEROO

Initial EIS investment opportunity in 2014

Early investors received 30% income tax relief

Current valuation: £7+ billion

100x+ return potential for early backers

REVOLUT

Now valued at £24+ billion

One of Europe's most valuable fintechs

Early investors enjoyed tax-free gains

GOUSTO

EIS-backed meal kit pioneer

Valuation growth from £8 million to £1.2+ billion

Demonstrates the power of patient EIS capital

MONZO

Early rounds EIS eligible

Current valuation: £3.3+ billion

Disrupted traditional banking