SEIS and EIS, explained
Practical articles for UK founders raising under SEIS and EIS. These pieces sit alongside our deeper pillar guides and walk through the points founders ask about most.
Why Investors Demand SEIS or EIS Before Writing a Cheque
Most UK angels and seed funds will not commit to an early-stage round unless the shares qualify for SEIS or EIS. The reliefs cut the investor's net cost, cap the downside if the company fails, and change the arithmetic of a whole portfolio, which is why eligibility is treated as a gating condition rather than a bonus.
Read article
SEIS Reinvestment Relief: Halving the Capital Gains Tax on a Reinvested Gain
Beyond the 50% income tax relief, SEIS carries a second, quieter benefit for investors who reinvest a capital gain: half of that gain can be wiped out of capital gains tax entirely. This guide explains the reinvestment relief, its conditions, and how it differs from the EIS deferral that founders often confuse it with.
Read article
SEIS and EIS for Founder-Directors: The 30% Connected-Person Rule
Founders often wear several hats at once. This guide explains how SEIS and EIS treat the director, employee and investor roles, where the schemes diverge, and the business-angel director exception.
Read article
How to Secure SEIS and EIS Advance Assurance from HMRC
Advance assurance is HMRC's indication that a share issue is likely to qualify for SEIS or EIS relief. It is not compulsory, but most investors expect it before they commit, which makes it a practical prerequisite for raising under the schemes.
Read article
The 3-Year Holding Period and Disposal Events That Withdraw SEIS or EIS Relief
SEIS and EIS relief is conditional on holding the shares for at least three years. This guide explains the holding clock, the disposal events that withdraw relief, and the permitted exceptions.
Read article
SEIS and EIS Anti-Avoidance: The Risk-to-Capital Condition Explained
HMRC can refuse SEIS or EIS relief if a scheme looks engineered for tax. This guide walks through the no-main-purpose test, the risk-to-capital condition and the GAAR backdrop.
Read article
How Much You Can Raise, the SEIS and EIS Investment Limits Explained
SEIS and EIS each cap how much a company can raise. This guide explains the £250,000 SEIS limit, the EIS annual and lifetime ceilings, the knowledge-intensive uplifts, and how they combine.
Read article
Can Founders and Their Family Benefit from SEIS, the 30% Connected-Person Rule
Founders often ask whether they or their family can claim SEIS relief. This guide explains the 30% connected-person rule, who counts as an associate, and where SEIS and EIS diverge.
Read article
SEIS vs EIS and the Key Differences Founders Must Know
SEIS and EIS sit on the same ladder but apply at different stages. This guide compares company age, gross assets, headcount, the amount you can raise, and the relief investors receive.
Read article