The Seed Enterprise Investment Scheme (SEIS)
Introduced in April 2012 by HMRC, the Seed Enterprise Investment Scheme (SEIS) was designed to help small, early-stage companies raise finance through individual investors who buy new shares in a company, by providing a series of tax reliefs on investments made into SEIS qualifying companies.
The SEIS allows investors to claim relief on up to £100,000 in a single tax year which can be spread over a number of companies. A company can raise no more than £150,000 in total via SEIS investment. SEIS companies can be invested in directly or through an SEIS fund. If you are looking to invest more than £100,00 in an early-stage company, you may wish to visit our Enterprise Investment Scheme (EIS) page on the platform.
The reliefs available through the SEIS are detailed further below. To find out more information please visit the HMRC website.