The investor’s field guide · S
SEIS
The UK Seed Enterprise Investment Scheme, which can offer tax relief for qualifying investment in eligible early-stage companies.
Explained by the editorial team
The Seed Enterprise Investment Scheme is a UK tax-advantaged scheme designed to encourage investment in eligible young companies. Relief depends on conditions relating to the company, the shares, the investor and the use of funds. It is not available merely because a pitch uses the SEIS label.
What to examine
Check the company’s eligibility and the documentation needed for a claim. Requirements continue beyond the investment date, and relief can be lost or withdrawn if conditions are not met. Advance assurance addresses only specified aspects of a proposed investment; it does not settle each investor’s personal position.
Keep the investment question separate
Tax treatment does not make a weak business strong or protect capital against loss. Assess the business, price, rights and liquidity first. Rules, limits and procedures can change, so use HMRC’s SEIS guidance for current requirements and take independent tax advice. This definition explains the scheme and does not assess eligibility or recommend an investment.
General information, not investment, legal or tax advice. Examples are illustrative. Read the disclaimer.