Enterprise Investment Schemes

Enterprise Investment Schemes (EIS)

An Enterprise Investment Scheme (EIS) is a government initiative designed to encourage individuals to invest in Britain's smaller private companies. To achieve this, the Government offers EIS investors a range of tax reliefs. 

The tax advantages available from an EIS investment provide investors with a significant head start in comparison to more traditional investment products. They’re particularly suited to investors with income tax liabilities, or those with capital gains to defer.


Important Information

Please remember that the value of an investment in these products may fall as well as rise and an investor may not get back the full amount invested. Tax treatment is dependent on individual circumstances and may be subject to change. These products will invest in small companies which, by their nature, will have a higher risk profile than larger companies.

 

The Benefits

Providing the underlying investments made by the EIS are held for at least three years, there are five separate tax advantages:

 

  • 30% upfront income tax relief
  • 100% inheritance tax relief after two years(provided the investments are held at time of death)
  • 100% capital gains tax deferral for the life of the investment
  • Tax-free growth
  • Loss relief


Contact Us

For more information on any of our open funds, or for any other questions, get in touch.

Please call us on
0800 316 2349
or contact us online.

 

Compare our EIS Funds

 

Octopus EIS

Octopus Eureka EIS

Structure 

EIS Portfolio Service

EIS Portfolio Service

Minimum amount

£25,000

£25,000

 Income tax relief

30%

30%

Maximum annual income tax relief 

£150,000

£150,000

Minimum term to maintain income tax relief

3 years

3 years

Potential for IHT relief on part of investment after two years

Yes

Yes

Capital gains tax deferral

Yes

Yes

Tax-free dividends

No

No

Tax-free growth

Yes

Yes

Octopus fee guarantees

Octopus only takes its AMC after the 3 yr holding period and only if the amount invested has been returned

N/A

Strategy

Preserve capital

Growth





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