• Infrastructure EIS (BIR)

    EIS investments with extra advantages for 'resident non-doms'

CURRENTLY CLOSED TO NEW APPLICATIONS

If you are UK-resident but not UK-domiciled (a ‘resident non-dom’) you can use an investment in the Oxford Capital Infrastructure EIS (BIR) to remit overseas income or gains into the UK without triggering an immediate tax charge, which could otherwise be 45% of the amount remitted. You will also benefit from EIS tax advantages.

Your subscription will be used to acquire shares in one or more EIS-qualifying companies that own and operate infrastructure assets. We aim to invest in companies capable of generating stable revenues through long-term contracts.

Your subscription will be held offshore until we have received assurance from HMRC that the intended investment will qualify for both BIR and EIS. Funds will be moved onshore to complete the investment, usually within two months of receipt of your original application.

You will typically receive your EIS3 certificates (the HMRC paperwork you need in order to claim your EIS tax reliefs) around 12 months after the date of the share purchase. We aim to sell your shares to a strategic acquirer and return capital to you after the fourth year of your investment. When this occurs, you will have 45 days to either return the value of the original investment offshore or make a further BIR-qualifying investment. Any gain on the investment can remain in the UK without tax consequences.

  • Target return of £1.10 – £1.15 per £1 invested after four years, and net of relevant charges and before the impact of EIS tax reliefs
  • No closing date – always open to new investors.
  • Income Tax relief equal to 30% of the amount invested into qualifying shares.
  • No Capital Gains Tax to pay on exit, provided shares held for at least three years.
  • Capital gains from other assets can be deferred using your EIS investment, and could be eliminated if you hold the EIS on death.
  • 100% Inheritance Tax relief, provided you own the shares for at least two years and still own them on death.
  • £100,000 minimum subscription, no maximum subscription.
  • It is possible not all investments will result in a successful sale and you can lose some or all of your capital.
  • This is a long-term investment and you cannot withdraw your capital. You will only receive proceeds when and if the underlying companies are successfully sold.
  • Tax advantages are summarised based on current legislation, depend on your personal circumstances and are subject to change.
  • Investment should only be made once you have read the full Information Memorandum, particularly the sections which cover risks and charges.

 

Get in touch with our team

James Faulkner

James looks after a number of Oxford Capital’s key relationships with national accounts as well as

Read Profile

Clarissa McKay

Clarissa provides support to the Wealth Managers & Advisers team.

Read Profile

Thomas Attwooll

Tom has responsibility for a number of Oxford Capital’s key national account relationships as well

Read Profile

TO SPEAK TO A MEMBER OF OUR TEAM CALL +44 (0)1865 860 760

Awards

Latest Oxford Capital News

Oxford Capital shortlisted for Most Impactful Investment at ...

Oxford Capital's investment in Push Doctor has been shortlisted for Most Impactful Investment at the...

Read more

Oxford Capital joins $10m Series A funding round in 'connect...

Curve - the UK fintech startup that combines your cards i...

Read more

Push Doctor raises $26.1M to help people live longer

Europe’s largest digital health provider, Push Doctor, today announced that it has raised $26.1M i...

Read more
More News