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            <span>Election for alternative maximum age basis</span>
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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow dfb_nav_path">&raquo; Company tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/administration/models/f-396656">&raquo; Administration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/capital_allowances/models/f-416178">&raquo; Capital allowances</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/capital_gains_tax/models/f-62037">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/company_cars_and_vans/models/f-7372">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/company_tax/models/f-428895">&raquo; Company tax</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/models/f-7370">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/models/f-7369">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employment_tax/models/f-428897">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/inheritance_tax/models/f-62038">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/other_tax_documents/models/f-428898">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/profit_extraction/models/f-7368">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/property_and_rental_income/models/f-7376">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/status/models/f-7375">&raquo; Status</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/tax_management_enquiries_and_penalties/models/f-428900">&raquo; Tax management enquiries and penalties</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/vat/models/f-7373">&raquo; VAT</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow">Personal tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Election </span><span style="letter-spacing:normal">for alternative maximum age basis</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">Companies looking to raise finance via </span><span style="letter-spacing:normal">an enterprise</span><span style="letter-spacing:normal"> investment </span><span style="letter-spacing:normal">scheme</span><span style="letter-spacing:normal"> (EIS)</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">have to receive their first tranche of funding within seven years of their first commercial sale. </span><span style="letter-spacing:normal">However, i</span><span style="letter-spacing:normal">f the company qualifies as a “know</span><span style="letter-spacing:normal">ledge intensive company”</span><span style="letter-spacing:normal">,</span><span style="letter-spacing:normal"> this is extended to ten years. In addition, it </span><span style="letter-spacing:normal">is possible to elect to measure the ten years from a different starting point.</span></p><p class="Introsubtitle"><span>Knowledge intensive company</span></p><p class="Introbody"><span>A KIC is one whose c</span><span>osts of research and</span><span> dev</span><span>elopment or innovation are at least 15% of its operating costs in at least one of the </span><span style="t">previous three years, or at least 10% of the company’s</span><span> operating costs in each of the previous three years. Plus, either the company has created, </span><span>is creating or is in</span><span>tend</span><span>ing to create, intellectual property, or the company’s employees with a relevant masters or higher degree who are engaged in research and development or innovation comprise at least 20% of the company’s total workforce.</span></p><p class="Introsubtitle"><span>Ten years</span></p><p class="Introbody"><span style="font-weight:bold">Fi</span><span style="font-weight:bold">nance Act 2018</span><span> intro</span><span>duce</span><span>d further flexibility for KICs in relation to the maximum age restriction. If you are a KIC you can elect to measure your ten-year initial investing period from the date your turnover is </span><span>treated as exceeding £200,000. </span><span>This would be </span><span>useful where you mad</span><span>e so</span><span>me commercial sales, but then had to refine your product before bringing it back to market, for example.</span><span> </span><span>The date is treated as being the last day of the first accounting period where the turnover exceeds £200,000. </span><span>Y</span><span>o</span><span>u</span><span> </span><span>c</span><span>a</span><span>n</span><span> </span><span>u</span><span>se our </span><span style="font-weight:bold">E</span><span style="font-weight:bold">lection for Alternat</span><span style="font-weight:bold">ive </span><span style="font-weight:bold">Maximum Age Basis</span><span> to make this election.</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/971/349971.png" alt="Election for alternative maximum age basis" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_alternative_maximum_age_basis/models/doc-kt_54728_349971_349972" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">16.04.2018</span><div class="clear"></div><div><strong>File size:</strong> 18.14K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_pre_trading_debits/models/doc-kt_54728_326068_326070">Election for pre-trading debits</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_to_disapply_incorporation_relief/models/doc-kt_54728_253712_253707">Election to disapply incorporation relief</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_land_remediation_relief/models/doc-kt_54728_304487_304479">Election for land remediation relief</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/alternative_interest_calculation_method_letter/models/doc-kt_54728_227696_9307">Alternative interest calculation method letter</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_business_asset_disposal_relief_to_apply_to_qcbs/models/doc-kt_54728_252572_252566">Election for business asset disposal relief to apply to QCBs</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">More...</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/971/349971.png" alt="Election for alternative maximum age basis" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_alternative_maximum_age_basis/models/doc-kt_54728_349971_349972">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_alternative_maximum_age_basis/models/doc-kt_54728_349971_349972">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_alternative_maximum_age_basis/models/doc-kt_54728_349971_349972">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_alternative_maximum_age_basis/models/doc-kt_54728_349971_349972">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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