What we do

Companies that qualify for the Enterprise Investment Scheme “EIS” are usually early-stage, high-growth UK businesses that meet specific criteria set by HMRC.

These include:

• Fewer than 250 full-time employees (or 500 for knowledge-intensive companies).
• Gross assets not exceeding £15 million before investment, or £16 million immediately after.
• Not listed on any recognised stock exchange (the Alternative Investment Market “AIM” and Aquis are excluded from this restriction).
• Not controlled by another company, and must not control any non-qualifying subsidiaries.
• Must have a permanent establishment in the UK and not be trading for more than 7 years (10 years for knowledge-intensive companies) from first commercial sale.
• Must mainly carry out qualifying trades, which exclude activities such as coal/steel production, farming, leasing, financial/legal services, property development, hotels, nursing homes, energy generation/export, banking, insurance, and dealing in land or commodities. Non-qualifying trades must be less than 20% of company activity.

Knowledge-intensive companies (KICs) benefit from higher limits:

• Up to 500 employees, £20 million lifetime funding, and 10 years since first sale.
• Must conduct significant research and development, with a notable part of expenditure dedicated to innovation.​
• Meeting these conditions enables companies to offer attractive EIS benefits to investors, including income tax relief and capital gains tax advantages.