Tax relief at a glance 

WHAT IS SEIS?

The Seed Enterprise Investment Scheme (SEIS) was introduced by the government in 2012/13 following the success of the EIS Scheme.  

Like the EIS, the Seed Enterprise Investment Scheme (SEIS) rewards investors with very significant tax savings when they invest in young and small companies that qualify for SEIS status. 

The difference is SEIS-qualifying companies are even smaller and younger than EIS-qualifying companies, so even riskier. 

To help compensate for the additional risk, the government offers even more generous tax reliefs, see below for the benefits if you choose to invest in an SEIS-qualifying company.

Help start-up companies get off the ground and for every £1 you invest, save up to 64p in income and capital gains tax. You also qualify for IHT exemption, potentially saving up to another 40p per £1 you invest.

SEIS INVESTOR TAX BENEFITS

When you help a small UK business, it’s only right that you should recieve some benefits by investing in the company. 

Below are some of the benefits included: 

50% Initial
Income Tax Relief

up to a maximum investment of £100,0000 per tax year for SEIS.
CGT
Freedom


No Capital Gains Tax to pay on any SEIS gains 
after 3 years
CGT Deferral
Relief


Potential exemption of an existing CGT bill on 50% of the gain, to the extent reinvested
Loss
Relief


Maximum exposure of 27.5p in the £ for a 45% Income Tax payer (or 13.5% if CGT reinvestment Relief claimed)
Business
Relief


Potential Inheritance tax savings of 40p in the £ after
2 years

Interested?

If you’re interested to know more about the benefits of investing in EIS company, please get in touch. 

0333 009 0801 | info@signaturetax.co.uk