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Don’t invest unless you’re prepared to lose all the money you invest. This is a high-risk investment. Take 2 mins to learn more.


For UK based Investors


The Enterprise Investment Scheme (EIS) is designed to help smaller, higher-risk companies raise finance by offering tax relief on new shares in those companies that qualify. For the investor, it’s a tax efficient way to invest in small companies – up to £1,000,000 per person per year in qualifying companies.

Whether they are operating in traditional markets or developing revolutionary products or services, small businesses are vital to the UK economy. Supporting their growth has been a key objective of successive governments.

The scheme helps to fill the so-called ‘equity gap’, providing a source of funding to businesses that are too small to attract the attention of bigger investors and cannot borrow enough money to fund their expansion plans. EIS investing makes it possible for people to own shares in small UK companies. Investing in EIS-qualifying companies allows UK taxpayers a range of tax advantages. The reliefs provide an initial incentive to invest, and a cushion against the potential downside risks associated within investing in small companies, which is EIS Loss Relief.

If your EIS investments underperform, you can offset any losses against your income tax or capital gains.


If you have made an EIS investment which is sold at a loss or is liquidated, you may be able to claim tax relief on losses. To qualify for relief, the value of an investment at sale must have fallen below the ‘net cost’. The net cost is the amount invested, minus whatever you may have previously claimed in income tax relief.

For example, if you invested £10,000 into an EIS-qualifying investment and you then claimed upfront income tax relief of £3,000 (equal to 30% of the amount you invested), the net cost of that investment would be £7,000. See our example below for more detail.


When you dispose of EIS shares at a loss, the Share Loss Relief EIS rules allow you to deduct the amount of the loss either from capital gains or from your taxable income1. The value of the relief will be between 20% and 45% of your loss, depending on the rate at which you pay tax. This guide deals mainly with making a claim against your taxable income. If you have held your EIS shares for three years, the Income Tax relief you originally claimed on your EIS investment is not withdrawn, but you do need to deduct it from the purchase cost of the shares when calculating your loss. See our example below for more detail.


When you make your claim, share loss relief allows you to opt to deduct the loss from your taxable income for:

  • The year the loss occurred.
  • The year before the loss occurred.
  • Both years, where the loss is too large to be absorbed by a single year’s taxable income.

If you need to deduct the loss from income in both years, when you make your claim you should specify which year the loss should be applied to first. If you do not have sufficient taxable income across both years to absorb the whole loss, or if it would be beneficial for you to do so, you can instead use the remaining loss against chargeable gains in the year of the loss, or carry the loss forward to use against future gains.

There is no withdrawal of Income Tax relief already received if the shares have nil value at the time of sale/liquidation.

Read more about EIS Income Tax Relief here.


Best Investor Return Winner 2022

Best Investment Platform Finalist 2022

Best Journalist or Advocate Finalist 2022

EISA Impact Award Finalist 2022

Best Investment Platform Finalist 2021

Exit of the Year Finalist 2021

eisa21 best eis funds

Spirit of EIS Finalist 2021

BVCA Excellence in ESG Category – Commended 2020

Exit of the Year One to Watch Finalist 2020

VC Investor of the Year Winner 2020

Best Angel Syndicate Winner 2018

Venture Capital House of the Year Winner 2013 and 2005

Best EIS Fund Manager 2013, 2012, 2010 & 2016

Our Investment

Our current strategy invests in businesses that are solving commercial, technical or scientific problems in pioneering ways.


Estimated reading time: 2 min


Due to the potential for losses, the Financial Conduct Authority (FCA) considers this investment to be high risk.

What are the key risks?

  1. You could lose all the money you invest
    1. If the business you invest in fails, you are likely to lose 100% of the money you invested. Most start-up businesses fail.
  2. You are unlikely to be protected if something goes wrong
    1. Protection from the Financial Services Compensation Scheme (FSCS), in relation to claims against failed regulated firms, does not cover poor investment performance. Try the FSCS investment protection checker here.
    2. Protection from the Financial Ombudsman Service (FOS) does not cover poor investment performance. If you have a complaint against an FCA-regulated firm, FOS may be able to consider it. Learn more about FOS protection here.
  3. You won’t get your money back quickly
    1. Even if the business you invest in is successful, it may take several years to get your money back. You are unlikely to be able to sell your investment early.
    2. The most likely way to get your money back is if the business is bought by another business or lists its shares on an exchange such as the London Stock Exchange. These events are not common.
    3. If you are investing in a start-up business, you should not expect to get your money back through dividends. Start-up businesses rarely pay these.
  4. Don’t put all your eggs in one basket
    1. Putting all your money into a single business or type of investment for example, is risky. Spreading your money across different investments makes you less dependent on any one to do well.
    2. A good rule of thumb is not to invest more than 10% of your money in high-risk investments. https://www.fca.org.uk/investsmart/5-questions-ask-you-invest
  5. The value of your investment can be reduced
    1. The percentage of the business that you own will decrease if the business issues more shares. This could mean that the value of your investment reduces, depending on how much the business grows. Most start-up businesses issue multiple rounds of shares.
    2. These new shares could have additional rights that your shares don’t have, such as the right to receive a fixed dividend, which could further reduce your chances of getting a return on your investment.


If you are interested in learning more about how to protect yourself, visit the FCA’s website here.