SEIS & EIS FOR EXPERIENCED INVESTORS
Direct investment with strategic purpose
For investors with an established portfolio, SEIS and EIS can provide selective exposure to qualifying UK growth companies alongside professionally managed holdings-combining direct company choice with a defined tax framework.
Direct company selection | UK innovation | Tax-efficient structure
THE TAX ADVANTAGE
Early stage exposure with a tax-efficient framework.
SEIS and EIS are designed to encourage investment into qualifying unquoted companies. For eligible investors, the reliefs can materially change the tax-adjusted exposure while the underlying commercial risk remains.
50%
SEIS Income Tax relief
30%
EIS Income Tax relief
Potential tax-free growth | Loss relief | CT reinvestment or deferral | Potential Inheritance Tax relief
Relief is subject to the investor, company and shares meeting the scheme conditions, sufficient UK Income Tax liability and the required holding period.
WITHIN A BROADER PORTFOLIO
Managed exposure, complemented by direct choice.
Funds and wealth managers can provide broad, professionally managed exposure. Direct SEIS and EIS investing serves a different purpose: the investor chooses the company, understands the proposition and decides which opportunities warrant support.
- Choose the company
- Select the sector and stage
- Back innovation aligned with your interests
- Engage directly with founders
WITHIN A BROADER PORTFOLIO
One policy objective. Two stages of company growth.
|
SEIS Focused on qualifying companies at the earliest stage. |
EIS Focused on qualifying companies at an established early-growth stage. |
|
|---|---|---|
| INCOME TAX RELIEF | 50% | 30% |
| ANNUAL INVESTOR LIMIT | £200,000 | £1 million, or £2 million where at least £1 million is invested in knowledge-intensive companies |
| MINIMUM HOLDING PERIOD | Generally at least 3 years | Generally at least 3 years |
| INVESTMENT STAGE / RISK | Seed-stage, concentrated company risk | Early-growth, concentrated company risk |
Relief is limited by the investor’s UK Income Tax liability and depends on the company, shares, investor and continuing scheme conditions.
These benefits do not remove the investment risk, but they can make backing an early-stage company more attractive.
Latest Opportunities
Sapling & Stone Care
LumosAl
KICKAPP
MyShoots
Nadi’s Healthcare & Pharmaceuticals
Mixtons
RELIEFS IN CONTEXT
Four potential tax advantages.
INCOME TAX RELIEF
Income tax relief-Eligible investors may claim Income Tax relief of 50% under SEIS or 30% under EIS on qualifying investments, subject to the scheme limits and their personal tax position.
CAPITAL GAINS TAX
LOSS RELIEF
If a qualifying investment fails, you may claim relief on your net loss—the amount invested less any Income Tax relief received and proceeds recovered. If claimed against income, the tax saving depends on your marginal Income Tax rate.
INHERITANCE TAX
Shares in a qualifying unlisted company may separately be eligible for Business Relief after the required ownership period. This depends on the company and the investor’s circumstances; it is not an automatic SEIS or EIS benefit.
Tax treatment depends on individual circumstances and may change. Professional tax advice should be considered.
INVESTMENT SHAPED BY CONVICTION
Choose what you want to back
SECTOR
Focus on areas you understand or want exposure to
STAGE
PURPOSE
RELATIONSHIP
THE INVESTMENT STRUCTURE
Direct shares. Defined conditions. Long-term perspective.
Investments generally involve newly issued, full-risk ordinary shares.
HMRC may indicate that a proposed share issue appears capable of qualifying, based on the information supplied. It is not investment approval.
The company completes the HMRC compliance process before eligible investors receive an SEIS or EIS certificate.
Shares are normally held for at least three years to retain key reliefs, but a market or exit is not guaranteed.
INVESTMENT DISCIPLINE
Control creates choice-not certainty.
Direct selection can provide greater signment and transparency, but also leaves the investor exposed to company-specific performance, liquidity and potential loss of capital. Tax relief should support-not replace-the investment rationale.
Model the tax-adjusted return profile
Use the Oriel IPO ROl Calculator to compare illustrative standards, SEIS and EIS outcomes, include inital Income Tax relief and the potential affect of loss relief.
COMMERCIAL CASE | VALUATION & TERMS | CAPACITY FOR LOSS
Explore opportunities aligned to your interests and personal goals
View SEIS, EIS and Pre-Qualified businesses across UK innovation.
Illustrations are not forecasts. Oriel IPO does not provide investment, tak or legal advice.
Capital is at risk, Early-stage investments are liquid and investors may lose all capital invested,
Tax treatment depends on individual circumstances, company eligibility and continued compliance with scheme rules.
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