For Financial Advisers Only. This tool is designed for use by UK-regulated financial advisers and is not intended for retail investors.
Five scenarios. One toolkit.
Interactive calculators for the five most common EIS planning scenarios. Model the tax position, compare outcomes, and show your clients exactly how the numbers work — from day one through to exit or death.
IHT & Pensions
Pension drawdown + EIS for IHT planning
Model how crystallising a pension pot and investing via EIS can reduce inheritance tax exposure while generating income tax relief.
Loss Relief
Downside protection at 38.5p per £1
Interactive calculator showing how income tax relief (30%) and loss relief (up to 45%) cap the effective cost of total failure for higher-rate taxpayers.
CGT Deferral: Business Sale
Defer CGT after selling a business via EIS
Model BADR and EIS deferral side by side. See how income tax relief, CGT deferral, and loss relief combine across all outcome scenarios.
Key EIS tax reliefs at a glance
| Relief | Rate / Value | Statutory Basis | Relevant Tool |
|---|---|---|---|
| Income Tax Relief | 30% | ITA 2007, Part 5 | All tools |
| CGT Deferral | Up to 24% saved | Schedule 5B, TCGA 1992 | CGT Deferral |
| Tax-Free Growth | 0% CGT after 3 years | s.150A TCGA 1992 | CGT Deferral |
| Loss Relief (Income) | Up to 45% of loss | s.131 ITA 2007 | Loss Relief |
| Business Property Relief | 100% (within £2.5m) | s.105 IHTA 1984 | Estate Planning |
| CGT Eliminated at Death | 100% | Schedule 5B para 4, TCGA 1992 | Estate Planning |
Recent changes: BADR rising to 18% from April 2026 (FA 2024). AIM BPR reduced to 50% from April 2026. BPR capped at £2.5m per estate from April 2026.
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Important Information
This tool is for illustrative purposes only and does not constitute financial advice. EIS investments carry significant risks, including loss of capital, illiquidity, and the potential for HMRC to withdraw tax reliefs. Tax treatment depends on individual circumstances and may be subject to change.
Past performance is not a reliable indicator of future results. The value of investments and income from them can go down as well as up and investors may not get back the amount originally invested.
Ascension Ventures is authorised and regulated by the Financial Conduct Authority (FRN: 833506). Tax reliefs referred to are those applying under current legislation, which may change. The availability of tax reliefs depends on individual circumstances.