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EIS/SEIS Tax Incentives

First introduced in 1994, the Enterprise Investment Scheme or EIS was designed by the UK Government to encourage equity investment in unlisted (private) companies. The idea behind the scheme is to stimulate entrepreneurial activity in the UK. An EIS encourages investors to invest in qualifying companies through a series of very generous tax reliefs.

What you need to know
Over 10 Billion pounds has been invested through Enterprise Investment Schemes.
Films are classified by the UK Government as an EIS qualifying activity.

Movie investments can be a particularly good fit with EIS
Film investments have unlimited upside potential and investors pay NO Capital Gains Taxes on profits earned from a successful EIS/SEIS film company.

Depending on your income bracket, up to 75% of an EIS investment can be protected, even before the film is released. As long as you have a UK tax liability you will be eligible for these tax benefits.

In April 2012 the chancellor introduced the Seed Enterprise Investment Scheme or SEIS. It offers advantages over the conventional EIS such as 50% tax relief (instead of 30%) but total equity investment is limited to a maximum of ₤200,000 over two years. An SEIS is a fantastic way to protect against downside risk on lower budget productions.

What you need to look out for
To receive the full benefits of an EIS/SEIS scheme your investment must be held within the qualifying company for a minimum three year period.

Enterprise Investment Schemes have a complex series of tax laws. Templeheart Films work with specialist film accountants to ensure you gain the maximum benefit from these schemes.

Summary
Film investments through well structured EIS/SEIS companies provide significant downside risk protection. When coupled with zero Capital Gains Tax on profits, an EIS/SEIS film investment can become an essential part of a diversified investment portfolio.

Please register to find out more!

Click the headings below to see further information on how using EIS/SEIS can benefit investors.

 Are there tax advantages when investing in EIS qualifying films?

 Are film EIS investments any better than other EIS investments?

 How do I claim these tax benefits?

 What are my downside protection options?

 Capital Gains Tax Deferral Relief for EIS Subscriptions