It typically takes 12-18 months to fully deploy an EIS investment, so tax reliefs will not be immediately available. Each relief is based on the shares of each company – not the overall portfolio, so tax relief timings will be staggered. The typical lifecycle of an EIS investment is 5-7 years. There are two key HMRC timings investors need to be aware of: A 3-year minimum holding period to maintain income tax relief and CGT free gains, and a 2-year minimum holding period to qualify for Business Property Relief.