HMRC Approved Schemes

Tax-Efficient Investing

Maximise your returns by utilising generous government-backed incentives for private company investors.

Keep More of What You Earn

Effective wealth management isn't just about high returns; it's about what you keep after tax.

We specialise in sourcing tax-efficient investments through the Seed Enterprise Investment Scheme (SEIS) and the Enterprise Investment Scheme (EIS).

Seed Round

Seed Enterprise Investment Scheme (SEIS)

  • Income Tax Relief: Investors can receive up to 50% income tax relief on the amount invested, up to a £200,000 investment limit.
  • Capital Gains Tax (CGT) Exemption: Any gains made on SEIS investments are exempt from CGT if the investment is held for at least three years.
  • Capital Gains Reinvestment Relief: Capital gains reinvested into SEIS-qualifying companies qualify for CGT deferral, with the original deferred gain partially exempt from CGT. The maximum amount of gain that can be exempted is capped at 50% of the maximum allowable SEIS investment (£200,000 for the 2023-24 tax year onwards), meaning you can exempt up to £100,000 of an original gain from CGT per tax year.
  • Loss Relief: If the investment results in a loss, investors can offset the loss against their income or capital gains.
  • Inheritance Tax Relief: SEIS investments qualify for 100% inheritance tax relief after two years of ownership.
Growth Stage

Enterprise Investment Scheme (EIS)

  • Income Tax Relief: Investors can receive up to 30% income tax relief on the amount invested, up to a £1 million investment or £2 million, if invested in a qualifying Knowledge Intensive Company (KIC). Investments can be a mix of 'standard' EIS (of £1 million) and KIC EIS (of £1 million).
  • Capital Gains Tax Deferral: Gains from the sale of other assets can be deferred if reinvested into EIS-qualifying shares.
  • Capital Gains Tax Exemption: No CGT is due on any gains made from the EIS investment if held for at least three years.
  • Loss Relief: If the investment results in a loss, investors can offset the loss against their income or capital gains.
  • Inheritance Tax Relief: EIS investments qualify for 100% inheritance tax relief after two years of ownership.

Tax Relief Timeline

Click each milestone to see when tax benefits become available

Investment
Year 2
Year 3

Point of Investment

Upon receiving your EIS3 certificate from HMRC, you will be eligible for either 50% (SEIS) or 30% (EIS) income tax relief on your investment. This relief can be claimed through your Self Assessment tax return.

SEIS: 50% Relief
EIS: 30% Relief
TRC

Tax Relief Calculator

See how much you could save with SEIS or EIS investments

£
Income Tax Relief
£5,000
50% of investment
Net Investment Cost
£5,000
After income tax relief
CGT Exemption
100%
On gains after 3 years
Potential Loss Relief
£2,000
If investment fails (at 40% rate)
Maximum Downside Protection
£7,000
Combined tax reliefs if investment fails

This calculator provides estimates only. Actual tax relief depends on individual circumstances.

Tax Disclaimer

Consortium Investment Network LLP is not authorised or regulated as a tax adviser. Any information provided on this website regarding the Seed Enterprise Investment Scheme (SEIS) or the Enterprise Investment Scheme (EIS) or related tax reliefs is for general informational purposes only and should not be construed as tax advice.

Investors should seek independent tax advice from a qualified tax professional before making any investment decisions. Consortium Investment Network LLP does not guarantee the availability, accuracy, or completeness of any tax reliefs and is not responsible for any tax implications that may arise.