You’ll need to check: that your company can use the scheme you will meet the conditions what you can do with money raised limits on money raised and the age of your company if your company owns or controls any other companies you meet the risk to capital condition
Requirements
You must meet the conditions to use the Enterprise Investment Scheme before your investors will be able to claim tax relief. You can ask HMRC if your share issue is likely to qualify before you go ahead, this is called advance assurance .