INVEST RAISE ABOUT INSTITUTIONAL Invest directly in entrepreneurial UK businesses and receive access to attractive tax reliefs. Income tax relief Claim 30% income tax relief on EIS investments of up to £1 million per tax year (or £2 million with knowledge intensive companies) with option to carry back to previous tax year. info Defer capital gains tax On unlimited capital gains for up to three years before, or up to one year after, the date of the investment into EIS-qualifying companies. Inheritance tax relief On shares owned for two years or more (as long as shares are held at death). The amount a shareholder can invest in an approved EIS fund for inheritance tax relief purposes is unlimited. Loss relief Up to 45% loss relief against income tax or capital gains tax if your EIS shares are disposed of at a loss. info Your capital is at risk and you may not get back the full amount you invested. EIS investments are long term and high risk. Tax reliefs are subject to change and depend on personal circumstances. If you're unsure about your tax status you should seek advice from a financial adviser. Please read full details of the risks here. Understanding EIS What is the Enterprise Investment Scheme (EIS)? What are the benefits of investing in an EIS fund? What are the key risks of investing in an EIS fund? View more EIS offers open for investment We're here to help If you are a financial adviser, or discretionary fund manager please call us on 020 7630 3319 or email us at sales@downing.co.uk. If you are a private investor you can speak to Downing LLP's investor relationship team on 020 3828 0975 or email customer@downing.co.uk. Please note: We have recently been made aware of a fraudulent firm using EIS to claim false tax reliefs, find out more here. Downing Home Our story The team News & views Responsible investing Careers Contact us Invest Bonds EIS Estate planning Downing Fund Managers VCT Existing investor Investor centre Institutional Institutional investors Infrastructure asset management Raise Development Capital Energy Healthcare Leisure Property Wholesale Finance Ventures Ventures home About ventures Portfolio Ventures team Ventures careers Legal & support Privacy & cookie policy Information Security Policy Statement Terms and conditions Terms of business Inducement disclosure FAQs Pillar III Modern slavery statement Fraud prevention Complaints Social Twitter LinkedIn Downing LLP does not provide advice or make personal recommendations and investors are strongly urged to seek independent advice before investing. Investments offered on this website carry a higher risk than many other types of investment and prospective investors should be aware that capital is at risk and the value of their investment may go down as well as up. Any investment should only be made on the basis of the relevant product literature and your attention is drawn to the risk, fees and taxation factors contained therein. Tax treatment depends on individual circumstances of each investor and may be subject to change in the future. Past performance is not a reliable indicator of future performance. Downing LLP is authorised and regulated by the Financial Conduct Authority (Firm Reference Number 545025). Registered in England No. OC341575. Registered Office: St Magnus House, 3 Lower Thames Street, London EC3R 6HD. VAT Number: 112 940 149 We use cookies to ensure that we give you the best experience on our website. Click here for more information. DISMISS