EIS is a UK government scheme that gives investors significant tax reliefs for backing small, early-stage UK companies. It exists because that kind of investing is genuinely high-risk — the reliefs are the trade-off. This page explains how the scheme works in general. Take Markets introduces qualified investors to specific EIS opportunities, but no particular investment is named or detailed here.
*From 6 April 2026, the 100% Business Relief allowance for qualifying business/agricultural property is capped at £2.5M per individual, with 50% relief above that allowance. Qualifying unlisted EIS shares may qualify for Business Relief if all conditions are met. **The EIS annual investment limit is £2M, but no more than £1M can be invested in non-knowledge-intensive companies. EIS investments are high-risk and illiquid. This page is general information only — not financial advice.
Every relief below exists because the underlying investment — shares in a small, unlisted UK company — carries real risk of total loss. The reliefs reduce that downside; they don't remove it.
30% of qualifying subscriptions can be claimed against your Income Tax liability in the year of investment, or potentially carried back one year. The annual investment limit is £2M, but no more than £1M can be invested in non-knowledge-intensive companies.
Gains on EIS shares are free of Capital Gains Tax, provided they're held for at least 3 years and income tax relief was claimed on purchase.
Existing capital gains — from property, shares, or other assets — can be reinvested into EIS shares and the CGT deferred indefinitely, with no upper limit on the gain deferred.
If the company fails, the loss (after income tax relief already claimed) can be offset against income or capital gains — meaningfully reducing, but not eliminating, the downside.
Qualifying unlisted EIS shares may qualify for Business Relief after the relevant ownership period, subject to separate conditions. From 6 April 2026, the 100% Business Relief allowance is capped at £2.5M of qualifying business/agricultural property per individual, with 50% relief above that allowance.
EIS companies are early-stage and often unlisted. There may be no public market for the shares, no guaranteed exit, and a real possibility of losing some or all of the investment. The tax reliefs can reduce the effective downside, but they do not remove investment risk.
The benefit mix shifts depending on your tax position. None of this is personal advice — always confirm suitability with your own adviser.
Full 30% income tax relief is immediately valuable, and CGT exemption adds further upside if the investment performs. Loss relief reduces — though doesn't remove — the downside if it doesn't.
Relief is capped to your actual tax liability. Other reliefs may be available if their separate conditions are met. Carry-back to a previous tax year can sometimes change when the relief is used.
CGT deferral on retained profits or other capital gains is often the most relevant relief, alongside a useful inheritance/succession-planning angle.
State pension plus rental or investment income can affect the amount of Income Tax relief you can use. Business Relief for IHT may also be relevant if the shares qualify and the separate conditions are met.
Take Markets Ltd is not authorised by the FCA and does not give financial advice. We act as an introducer only, connecting self-certified qualified investors with EIS opportunities under the Financial Promotions Order 2005 exemptions.
Before seeing any specific opportunity, you self-certify as a High Net Worth Individual, Self-Certified Sophisticated Investor, or Professional Investor under the FPO 2005 — and confirm you've understood the risks.
Specific opportunities — figures, founders, structure — are shared only with investors who've completed that first step.
Take the documents to your accountant or adviser. No time pressure, no obligation.
If it's a fit, we introduce you directly to the company raising the money. All investment agreements and regulated communications happen between you and that company — not Take Markets.
We're introducing qualified investors to a single live SEIS opportunity right now. Confirm your status to see the figures, the founders, and the structure.
General information only — not financial advice. EIS investments are high-risk. Take Markets Ltd · Co. No. 14398240 · Introducer only.