SEIS & EIS Tax Relief Overview

To encourage more investments into early stage companies, the UK Government runs two schemes, SEIS and EIS, offering investors generous tax breaks. The schemes effectively reduce the cost of investing and, if the investment is successful, enhance the returns.

To find out more about the SEIS and EIS tax relief schemes click on the links below, where we have outlined the benefits, restrictions and how to apply for tax relief both now and in the previous tax year. 

To find the latest investment opportunities that qualify under the SEIS and EIS schemes please click here.

PLEASE NOTE

The availability of any tax relief, including EIS and SEIS, depends on the individual circumstances of each investor and of the company concerned, and may be subject to change in the future. If you are in any doubt about the availability of any tax reliefs, or the tax treatment of your investment, you should obtain independent tax advice before proceeding with your investment. Please visit the HMRC website for further information on tax relief. 

SEIS Tax Relief

SEIS was introduced in 2012 as an incentive for UK taxpayers to make seed investments in early stage companies. Investors can receive initial tax relief of up to 50% on investments up to £100,000 and if they sell their shares after 3 years, any profit is free from Capital Gains Tax. To qualify the business must have been trading for less than 2 years and the company is raising less than £150,000. Read more.

EIS Tax Relief

EIS aims to encourage investors to invest in smaller companies by offering up to 30% tax relief. The scheme also enhances returns by offering a capital gains tax emption after three years and further tax relief in the event of a loss. Under EIS each individual investor is allowed to invest up to £1million per year. Read more.