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Tax ReliefUK-wide

Seed Enterprise Investment Scheme (SEIS)

HM Revenue & Customs

Description

Encourages individuals to back genuinely early-stage, high-risk UK start-ups by offering 50% Income Tax relief on investments up to £200,000 a year, plus a Capital Gains Tax exemption on any gains. The relief applies to the investor rather than the company, but the company being invested in has to meet its own conditions — broadly, gross assets under £350,000 and less than 3 years old.

Amount

50% income tax relief on investments up to £200,000/year, plus CGT exemption on gains

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Open to individuals — not restricted to businesses.
  • Relevant income bands: higher rate taxpayers, additional rate taxpayers.
Company limit
Investee company must have gross assets under £350,000 and be under 3 years old.
Applicant type
Individual investor (the relief applies to the investor, though the investee company must meet SEIS conditions).

Want help with this application?

This one is usually simple enough to do yourself using the free official link below — but if you'd rather have help, we're building relationships with vetted professionals and can let you know if that becomes available.

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You can also do this yourself for free via the official source

How to apply

Investee company issues an SEIS3 compliance certificate; investor claims relief via Self Assessment.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.