Individuals who wish to invest in unlisted companies may choose to invest using several tax-advantaged schemes: Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS), or via investment in a Venture Capital Trust (VCT).
Tax schemes for investors : see Which investment relief: IR v BADR v SEIS v EIS
| Tax relief for external investors |
| Seed Enterprise Investment Scheme (SEIS) |
| Enterprise Investment Scheme (EIS) |
| Social Investment Tax Relief (SITR) |
| Venture Capital Trust (VCT) |
| Investor's Relief |
| Tax relief for company directors or employees |
| Seed Enterprise Investment Scheme (SEIS) |
| Business Asset Disposal Relief (BADR) |
| Business Investment Relief (non-domiciled investors) |