Seis
Glossary
SEIS
The Seed Enterprise Investment Scheme (SEIS) is a UK tax-relief scheme aimed at very early-stage startups, offering investors 50% Income Tax relief on up to £200,000 per year plus CGT exemption on gains from qualifying shares.
SEIS companies must be under 3 years old, have fewer than 25 employees, gross assets under £350,000, and be carrying on a qualifying new trade. The company can raise up to £250,000 of SEIS funding in its lifetime (raised from £150,000 in April 2023). Investors get 50% Income Tax relief, CGT exemption on share disposals after 3 years, and 50% CGT reinvestment relief on gains rolled into SEIS. Like EIS, Advance Assurance from HMRC is the safe route — without it, investors won't deploy.
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