Timing Conditions

For an investment to qualify for EIS relief it must fulfil the following timing criteria:

 

  • The Investor must hold the investment for at least three years following the date of an investment in the Investee Company or the commencement of its trade, if later. If an Investment is sold within three years any relief claimed will be repayable to HMRC.
  • The Investee Company must have been trading for at least 4 months and all EIS monies must be spent by the Investee Company within three years of the Investment.