CPD

Intelligent Partnership has achieved accredited status for Tax & Estate Planning
e-learning from the CII and PFS. Learners
can claim up to five hours of structured CPD towards their relevant CPD scheme for each course they complete.
The Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) are UK tax reliefs designed to encourage investments in small to medium size, unquoted companies, carrying on a qualifying trade.

This accreditation works for a wide range of market stakeholders, from beginners to those who already have knowledge of EIS and SEIS who will gain CPD accreditation and a certificate evidencing successful completion of the course.

Course content

Module 1. Background to Enterprise Investment Scheme (EIS)
Module 2. Background to Seed Enterprise Investment Scheme (SEIS)
Module 3. Introducing some of the risks
Module 4. Suitability
Module 5. The Tax Reliefs, EIS: Income tax relief
Module 6. EIS: CGT deferral relief, disposal relief, loss relief and IHT relief
Module 7. The tax reliefs: SEIS
Module 8. Rules for investors
Module 9. Claiming the tax reliefs
Module 10. Rules for qualifying companies
Module 11. Structures - funds and single companies
Module 12. Charges and practicalities
Module 13. Research and due diligence
Module 14. Case studies
Module 15. Pitfalls
Module 16. Summary of key EIS and SEIS differences
Final assessment

Learner resources inside this course

  • An Adviser's Guide to EIS

    Intelligent Partnership

  • Guide to Loss Relief

    Octopus Investments

  • Married couples and EIS

    Octopus Investments

Learning objectives

By the end of this course delegates will be able to:

  • List and explain the criteria that govern whether a company and its proposed share issue qualifies for the EIS and/or SEIS reliefs

  • Explain the rules that investors in EIS and/or SEIS qualifying shares must adhere to if they are to receive and maintain the full benefits of the reliefs available

  • Define some of the key risks associated with EIS and SEIS

  • Explain how Income Tax Relief, EIS CGT Deferral Relief, IHT Relief, Tax Free Growth and Loss Relief affect the income gained from EIS investments

  • Explain how Income Tax Relief, SEIS CGT Reinvestment Relief, IHT Relief, Tax Free Growth and Loss Relief affect the income gained from SEIS investments

  • Explain what aspects you would take into consideration when assessing client’s suitability for EIS or SEIS investments and define how you would conduct research and due diligence on providers.

  • Detail the differences between the rules applicable to EIS and those applicable to SEIS

In partnership with

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“The EISA is delighted to support and endorse Intelligent Partnership’s EIS and SEIS e-learning accreditation as the industry standard for learning and development on SEIS and EIS for regulated financial advisers and other professionals.”

Mark Brownridge, EISA

“A useful course which covered the key areas of EIS investment.”

Andrew Johnston, Holden Partners

“Great base knowledge of EIS to keep in the background of your mind when advising on investments.”

Nicola Sole, Senior Associate, Taylor Vinters

“A very well rounded course. ”

Ivan Teare, Head of specialist tax portfolio service, Rathbones

Interested in a corporate licence?

If you are looking for a corporate licence to allow your entire team to take advantage of our e-learning, please get in touch to discuss: [email protected]