Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS)

These schemes were introduced by the UK Government to encourage investment in young and early-stage companies. SEIS is targeted at start-ups and very early-stage companies whereas EIS is aimed at larger and more mature companies. There are numerous benefits in obtaining investment or investing through these schemes but certain criteria need to be met with regards to company size, number of employees, gross asset value, time since incorporation and existing capital structure.

If the criteria is met, the benefits can be immense. Up to 50% income tax relief on SEIS (30% for EIS) is available, no capital gains tax to pay on any of the scheme gains after three years, loss relief providing maximum exposure of 27.50p in a pound for a 45% tax payer for SEIS (and 38.50p in a pound for a 45% tax payer for EIS) and a potential 40p in a pound inheritance tax saving after two years.

We can assist you in all aspects of SEIS and EIS administration and claiming relief under these.