The Seed Enterprise Investment Scheme (SEIS) Tax Relief

SEIS was designed to boost economic growth in the UK by promoting new enterprise and entrepreneurship at the earliest stage. The Seed Enterprise Investment Scheme has become very popular over the last few years for investors.

Tax benefits offered to our investors via SEIS


Income Tax Relief

Investors can claim up to 50% income tax relief on the value of their investment as long as you have sufficient income tax liability.

Capital Gains Tax Exemption

Any capital gain is CGT free if shares are held for a minimum of 3 years and income tax relief was claimed.

CGT Reinvestment Relief

CGT can be reduced on gains made elsewhere by up to 50%. To benefit, you must have had income tax relief in the same year.

Loss relief

If the shares are disposed of at a loss, you can elect that the loss be set against any income tax of that year or carry back to previous tax year.

Inheritance Tax Relief

Inheritance Tax relief can be claimed against the value of the shares if the investment is held for two or more years at death.

Capital is at risk. Investing in early-stage companies involves risks including loss of capital, illiquidity, lack of dividends and dilution. The information above provides only a summary of the tax benefits for more information see the government website. The rates are based on current legislation and can be subject to change. If you are in doubt about eligibility for tax reliefs or the tax treatment of investments, you should speak to an independent tax adviser.

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