SeedEnterpriseInvestmentScheme

The Seed Enterprise Investment Scheme is aimed at very early-stage companies and offers investors even more generous tax reliefs than its sister scheme, EIS, in recognition of the higher risk involved in backing a brand-new business. Reliefs typically include income tax relief on the sum invested and beneficial capital gains tax treatment, subject to strict qualifying conditions.

Both the investing individual and the company raising funds must meet detailed eligibility rules, covering matters such as the company's age, size, trade and how the money will be used. Advance assurance from HMRC is often sought before investment to give both parties confidence. We support start-ups and investors in structuring SEIS-qualifying investment correctly from the outset.