Guidance Note: Enterprise Investment Scheme

This guidance note provides a broad overview of the legal regime as it relates to the Enterprise Investment Scheme (EIS).

The guidance considers:

• what the EIS is and how it works;
• the general EIS scheme rules and how they apply to the proposed investment shares, the issuing company and the investor;
• EIS rules as they apply specifically to knowledge intensive companies;
• the application process and HMRC;
• seeking advanced assurance from HMRC; and
• the documentation required to complete an application.

This guidance is not a substitute for HMRC’s published guidance and is a simplified summary of the relevant issues that companies and investors need to consider. HMRC’s guidance can be accessed here.

It is strongly recommended that independent legal and tax advice is sought for companies or investors considering EIS investment.

The guidance is in open format.

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