EIS Association members always pay less

If you have not received your £500 discount code as a Full Corporate or Entrepreneur EIS Association member, please get in touch with [email protected] If you would like to become a member, explore the options here: https://eisa.org.uk/eisa-membership/ If you would like to complete the course as a non-member, just click below.

£795.00

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Personalise your learning

The course is made up of eight compulsory modules examining the most important technical, regulatory and practical elements of EIS. Learners must also complete two of the elective modules of their choice. This is intended to allow professionals to select areas in which they have greater interest or where there is more relevance to their job role, whether they are financial advisers, lawyers, accountants, fund managers, paraplanners or others.

CPD qualifying content

This course is worth 4 hours of CPD. Upon completion a certificate can be provided.

Completion certificate and badge

Demonstrate your completion of this course on your professional profiles with an exclusive certificate and badge that can be added to LinkedIn, email signatures and more.

On completion of this course, learners will be able to:

- Describe the rules and practicalities that govern the reliefs available through EIS. - Explain the main risks associated with EIS investments. - Determine the right circumstances under which EIS can be used and how. - Identify the main structures through which EIS investment can be achieved. - Define the main strategies, fees, charges and return profiles within EIS investments. - Evaluate the main considerations for an EIS investment and investment provider.

The EIS Association

The EIS Association is the official trade body for the EIS and SEIS ecosystem, we have more than 500 members including entrepreneurs, investors, and advisers. The EIS and SEIS are government initiatives to encourage private investment in early-stage, growth businesses through a number of tax incentives. The schemes are responsible for £34 billion investment into 59,000 businesses, and 46.5% of UK unicorns received investment through the EIS. These schemes are world-leading, and help ensure the UK is one of the best places to start a business. Our work focuses on improving awareness and understanding of the EIS and SEIS across the UK. We host regular events throughout the year to educate and connect the S/EIS ecosystem, and work closely with HM Treasury, HMRC, and policymakers.

Curriculum

14 Chapters · 103 Lessons

  1. 1

    Compulsory Module 1: Introduction

    1. Welcome to the course Free preview
    2. Learning objectives Free preview
    3. Defining the EIS and SEIS Free preview
    4. Plugging the equity funding gap Free preview
    5. Business lifecycle of a start-up Free preview
    6. The roles of SEIS and EIS Free preview
    7. EIS tax reliefs Free preview
    8. High risk but not just for high-net-worth-individuals Free preview
    9. Access to VC as a diversifier for retail clients Free preview
    10. Timely use cases Free preview
    11. End of module understanding Free preview
  2. 2

    Compulsory Module 2: Risks and Suitability

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      Learning objectives

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      Key Risks

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      Investor Suitability

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      Indicators of when an EIS recommendation may be right

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      End of module understanding

  3. 3

    Compulsory Module 3: Regulatory

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      Learning objectives

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      Adviser permissions

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      Fund structures

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      Knowledge-intensive companies

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      Funds vs individual investments

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      Advance assurance

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      Risk to Capital condition

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      Consumer duty and high-risk investments

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      End of module understanding

    10. (Included in full purchase)

      To learn more...

  4. 4

    Compulsory Module 4: Initial and Ongoing Qualifying Criteria - Investors and Investees

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      Learning objectives

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      Investor eligibility

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      Investee company eligibility and rules

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      End of module understanding

  5. 5

    Compulsory Module 5: Tax Reliefs

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      Learning objectives

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      Income tax relief

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      Disposal relief (tax-free growth)

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      CGT deferral relief

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      Loss relief

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      IHT relief

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      Claiming the tax reliefs

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      End of module understanding

  6. 6

    Compulsory Module 6: Selecting EIS investments

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      Learning objectives

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      Due diligence

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      EIS funds

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      Approved Knowledge Intensive EIS funds

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      Individual company investments

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      End of module understanding

  7. 7

    Compulsory Module 7: Return, fees and charges

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      Learning objectives

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      Targeted returns

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      Return strategies

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      Potential fees and charges

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      Actual fees and charges

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      The impact of fees and charges

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      End of module understanding

  8. 8

    Compulsory Module 8: Case studies

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      Learning objectives

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      EIS as a sole trader’s future growth fund and income tax mitigator

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      Addressing tax penalties when withdrawing pension funds above the 25% tax-free allowance and taking advantage of Business Relief qualification of EIS-qualifying shares

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      Younger investors looking for an early growth boost

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      Deferring capital gains

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      Loss relief

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      Seeking income tax relief for a guaranteed year (KIC fund)

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      Building an EIS portfolio to complement pensions

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      IHT scenarios

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      End of module understanding

  9. 9

    Elective Module 1: The Market Failures EIS/SEIS Address and What’s Been Achieved

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      Learning objectives

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      Market Failures

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      Equity gap contributors in knowledge intensive companies

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      Market failure addressed by enterprise investment scheme is ‘irresolvable’ without the incentives introduced by EIS

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      The positive impact of EIS

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      End of module understanding

  10. 10

    Elective Module 2: EIS and VCT Comparison

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      Learning objectives

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      Venture Capital Schemes

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      Similarities

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      Qualification rules

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      Differences

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      End of module understanding

  11. 11

    Elective Module 3: EIS and SEIS Comparison

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      Learning objectives

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      Reliefs

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      Variations in limits and restrictions

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      Other differences

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      SEIS case studies

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      End of module understanding

  12. 12

    Elective Module 4: Who EIS is for - EIS investor profile

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      Learning objectives

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      Growing utility

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      Middle classes getting involved

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      Familiarity and increasing investor base

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      Low entry levels

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      Younger engagement

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      Gender changes

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      End of module understanding

  13. 13

    Elective Module 5: A deeper dive into regulatory issues

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      Learning objectives

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      PRIIPs and the Consumer Composite Investments (CCI) regime

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      Sustainability disclosure requirements (SDRs)

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      The Private Intermittent Securities and Capital Exchange System (PISCES)

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      AIFM changes

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      End of module understanding

  14. 14

    Elective Module 6: Current drivers for EIS usage

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      Learning objectives

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      Original objective still remains

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      ​Current political engagement and uncertainty

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      Growth is hard to find

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      Diversifying into Venture Capital such as EIS: Boosting returns but not overall portfolio risk

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      Risk injection – driving personal portfolios

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      Interest rates coming down

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      Tax efficiency amidst rising tax burden

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      Tax avoidance clamp-down

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      End of module understanding