EIS Investment Advisory

Structure growth capital efficiently for £1m-£12m raises

Strategic EIS planning for scale-ups and their investors

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Get EIS Right—Or Lose Investors and Tax Relief

If you're raising £2m-£12m through the Enterprise Investment Scheme, the structure matters—for both you and your investors.

Get it right

Investors receive substantial tax relief. Your company raises capital efficiently. HMRC approves without issues.

Get it wrong

Investors lose tax benefits. Your round stalls. HMRC challenges your structure retrospectively.

We provide strategic EIS advisory to ensure your fundraising is tax-efficient, investor-friendly, and HMRC-compliant.

What Is EIS?

The Enterprise Investment Scheme is a UK tax relief designed to encourage investment in high-risk growth companies.

For Investors:

  • 30% income tax relief on investment (up to £1m invested per year)
  • Capital gains tax exemption on shares held 3+ years
  • Loss relief if investment fails (up to 61% back via income tax relief + CGT)
  • CGT deferral when reinvesting existing gains

For Companies:

  • Access to growth capital from tax-motivated investors
  • Credibility signal to institutional investors
  • Ability to raise up to £12m over company lifetime (£5m per year)

Result: EIS makes investing in your company significantly more attractive to wealthy individuals and family offices.

Who EIS Is For

Company Eligibility

You can raise EIS funding if:

  • You're a UK company trading for under 7 years (or 10 for knowledge-intensive companies)
  • Gross assets under £15m pre-investment (£16m post)
  • Fewer than 250 employees (500 for knowledge-intensive)
  • Raising between £2m-£12m lifetime (we don't advise on seed/SEIS)
  • Your business activities qualify (most tech, innovation, and IP-based businesses do)

You're Not a Good Fit If:

  • You're still at SEIS stage (under £200k raised, pre-revenue)
  • You're raising under £1m (unlikely to justify advisory cost)
  • Your business is in an excluded sector (property development, financial services, etc.)

Why EIS Rounds Go Wrong

Structure Issues Kill Tax Relief

Common mistakes:

  • Share class design that disqualifies relief
  • Growth shares or ratchets that breach EIS rules
  • Employee share schemes that conflict with EIS
  • Prior funding rounds that weren't properly structured

Advance Assurance Delays or Rejections

HMRC's Advance Assurance process can take months—or result in rejection if not properly prepared.

Investor Concerns About Risk

Sophisticated investors won't commit without confidence in EIS approval. Uncertainty kills rounds.

Post-Investment Compliance Failures

EIS has ongoing requirements for 3 years post-investment. Break them, and investors lose relief retrospectively.

If your EIS structure fails, investors lose 30%+ of expected return. They won't invest—or they'll sue if relief is denied after investment.

Strategic EIS Advisory

1

Eligibility Review & Structuring

We assess:

  • Company eligibility (trade test, qualifying activity, size limits)
  • Share structure and terms (ensuring EIS compliance)
  • Prior funding rounds and cap table implications
  • Growth shares, ratchets, and preference shares (often problematic)
  • Employee share schemes (EMI, CSOP, unapproved options)

We identify any structural barriers and recommend solutions.

2

Advance Assurance Application

We prepare and submit your Advance Assurance application to HMRC:

  • Detailed company description and business model
  • Explanation of qualifying trade activities
  • Confirmation of EIS eligibility criteria
  • Response to HMRC queries and objections

Timeline: Typically 4-8 weeks for HMRC response. We manage the entire process.

3

Investor Documentation

We provide:

  • EIS status confirmation for investor due diligence
  • Compliance certificates (EIS1 and EIS3 forms post-investment)
  • Investor-facing tax relief explanations
  • Ongoing compliance guidance for your finance team
4

Post-Investment Compliance

EIS has 3-year compliance requirements. We ensure:

  • No disqualifying events occur (certain acquisitions, share buybacks, etc.)
  • Funds are used for qualifying purposes
  • Annual compliance checks
  • Handling of investor queries or HMRC enquiries

Why Work With Us?

We Know EIS Inside Out

We've advised dozens of companies through EIS fundraises, from initial structuring to post-investment compliance.

We Understand Investors

We work with VCs, family offices, and angel networks. We know what investors expect from EIS documentation.

We Handle HMRC

Advance Assurance applications require precision. We manage the process and respond to HMRC queries efficiently.

We're Strategic, Not Just Compliance

We integrate EIS planning with your R&D tax strategy, employee share schemes, and broader growth plans.

Common Questions

How long does Advance Assurance take?

HMRC typically responds in 4-8 weeks. We prepare the application to minimise delays.

What if we've already raised funds without EIS?

Depending on structure, we may be able to apply EIS to future rounds. We assess your cap table and advise.

Can we raise EIS multiple times?

Yes, up to £12m lifetime (£5m per year). We help structure sequential raises.

What happens if HMRC rejects Advance Assurance?

Rare if properly prepared. If rejected, we work with you to address issues and reapply.

Can we use EIS alongside R&D tax relief?

Yes—and most growth companies do. We integrate both strategies.

Ready to Structure Your EIS Raise Properly?

Book a 30-minute consultation to assess your EIS eligibility, review your structure, and discuss the Advance Assurance process.

No obligation. No sales pressure. Just straight advice on getting your fundraise right.

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