
There are different options available for small businesses to attract investment into their businesses. One of the schemes is called Enterprise Investment Scheme (EIS).
The Enterprise Investment Scheme (EIS) has been designed to increase investment in the early development of high potential growth businesses.
Companies seeking EIS investment are typically more developed than those looking for funding using the Seed Enterprise Investment Scheme (SEIS) and the investment limits and tax reliefs available reflect this.
The criteria:
The maximum amount of funds that a company can raise through investments qualifying for the EIS is £5M in any 12 months with a maximum of £12m over the company’s lifetime.
The company must receive investment under a venture capital scheme within 7 years of its first commercial
sale.https://www.gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme
There is a maximum limit on the number of employees that the investee company can have when shares are issued. The company must have less than 250 full-time employees or their part-time equivalents. For groups of companies, the limit applies across the group.
Have look at our SEIS services.
The company’s gross assets (or of the group assets where the company is a parent company) must not exceed £15 million before any shares are issued and not be more than £16 million immediately afterwards.
There are also time limits when investments can be raised by the company and how and when the money must be spent.
There are different rules, typically more generous criteria, for ‘knowledge-intensive’ companies that carry out a significant amount of research, development or innovation.
If you need any help understanding these schemes, please get in touch.
Getting professional HMRC tax investigation help before an enquiry begins is one of the most effective ways to protect your...
Poor budgeting and forecasting can have severe consequences, especially for small UK businesses. Inadequate financial planning often leads to cash...
Director reviewing salary and dividend figures for taking money out of a limited company on a laptop and desk documents
Understanding the VAT treatment of vocational training is essential for organisations delivering professional or skill-based education in the UK. Recent...
The Chancellor, John Healey, will deliver the Autumn Budget 2026 on Wednesday, 28 October, HM Treasury has confirmed. The confirmed...
If you run an owner-managed or family company, your director tax return 2025/26 asks for more information than ever before....
Many UK businesses use double cab pick-ups for work, with some private use allowed. Until recently, these vehicles often sat...
For UK taxpayers asking “What happens to my Personal Allowance if I earn over £100,000?”, the answer depends on HMRC’s...
Most businesses ask this as a yes-or-no question, but UK VAT does not work that neatly. Whether a business can...
The current relief thresholds have not changed. Business rates relief 2026 has not adopted a £17,096 exemption threshold. A newspaper...