Calculus EIS

The Calculus EIS Fund is now open for subscription, with the following close dates:

  • Friday 27 October
  • Friday 26 January
  • Friday 27 April
  • Friday 29 June

Request application form

Please note that old application forms cannot be accepted.

Information Memorandum

One-page Summary

Key Information Document

Why Calculus EIS?

The Calculus Capital EIS Fund benefits from the generous tax incentives currently offered by the Government for investment into smaller UK companies as part of the Enterprise Investment Scheme (EIS). By investing with Calculus, we will invest monies in such companies on your behalf.

Under current legislation the Calculus Capital EIS Fund entitles Investors to five generous tax incentives *:

  • We believe the current economic climate presents investors with a unique opportunity. Bank lending has decreased significantly, which means even high quality, well managed smaller companies are finding it difficult to raise funds for expansion
  • There is continued governmental support of EIS as a strategy for growth for small private companies – arguably the backbone of the UK economy
  • The higher rate tax payer is under attack. Income tax is high, capital gains tax is punitive and inheritance tax thresholds are frozen
  • Tax reliefs on pension contributions have been repeatedly reduced. Investment in our EIS Fund 16 – with its focus on capital appreciation, tax mitigation and risk management – should be seen as a valuable addition to funding a future pension
  • It is clear from economic policy that the government are looking to the private sector to spearhead economic growth in the future – our aim is to be part of this growth

* The information given above provides only a summary of the tax benefits. The rates shown are based on current UK legislation which could change in the future, possibly retrospectively. These tax benefits depend on individual circumstances. If you are unsure of your tax situation you should seek professional advice from a qualified tax adviser. Tax rules and regulations can be subject to change.

Investment growth with managed risk through:

  • Building a diversified portfolio of 8-10 primarily more established companies selling successful products or services
  • Targeting companies with proven management teams, profits or a clear path to profitability and ability to meet target IRR of 20%
  • Investing in developed companies so failure rates are lower and time to exit is shorter

To see examples of our existing investments click here.
Calculus EIS Fund is not an unregulated collective investment scheme (UCIS)

Please take the time to read through the Key Risks.

As the creators of the UK’s first approved EIS Fund back in 1999, we have a great deal of EIS knowledge and experience here at Calculus Capital. Through our EIS Education Services, we offer a series of guides on EIS investing and information on the tax benefits available. The document below is suitable for anyone who is new to EIS, or simply wants to learn more – be it a financial adviser or an investor.

Should you have any questions regarding EIS, our EIS Education Services team would be delighted to help. Please get in touch: 020 7493 4940 [email protected]

EIS – A Guide for First-Time Investors 2016

Find out more

We would be delighted to answer any queries you have, please contact the Investor Relations team on 020 7493 4940.

Madeleine Ingram

Head of Investor Relations and Marketing

Email Madeleine

Francesca Rayneau

Investor Relations and Marketing

Email Francesca

Jessica Fox

Investor Relations and Marketing

Email Jessica