SEIS & EIS FOR PROFESSIONAL & ECOSYSTEM PARTNERS

A practical framework for supporting investment into UK growth.

SEIS and EIS connect private capital with qualifying UK businesses through a defined tax framework. Understanding the schemes helps advisers, networks and founder organisations support better-prepared conversations.

FOUNDER SUPPORT | INVESTOR CONTEXT | DEFINED HMRC PROCESS

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THE POLICY OBJECTIVE

Private capital directed towards qualifying UK growth companies.

The schemes are intended to encourage investment into unquoted businesses by offering eligible investors defined tax reliefs. They do not replace commercial assessment, investor suitability or continuing compliance.

CAPITAL
Newly issued, full-risk ordinary shares

GROWTH
Funding intended for qualifying business activity

COMPLIANCE
Company, shares and investor conditions must continue to be met

THE TWO SCHEMES

One policy objective. Different stages of company development.

	SEIS	EIS
FOCUS	Earliest-stage qualifying companies	Established early-growth qualifying companies%
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 CHARACTER	Seed-stage, concentrated company exposure	Early-growth, concentrated company exposure

Relief is limited by the investor’s UK Income Tax liability and depends on the company, shares, investor and continuing scheme conditions.

THE INVESTOR TAX FRAMEWORK

Reliefs can change the tax-adjusted exposure.

50%

SEIS Income Tax relief

30%

EIS Income Tax relief

INCOME TAX RELIEF

Relief against available UK Income Tax liability, subject to scheme conditions.

CAPITAL GAINS TAX

Potential exemption on qualifying share gains; SEIS reinvestment and ElS deferral provisions may also apply.

LOSS RELIEF

A qualifying net loss after income Tax relief may be available against income or capital gains, subject to the rules.

INHERITANCE TAX

Qualifying unlisted shares may separately be eligible for Business Relief after the required ownership period

Tax treatment depends on individual circumstances and may change. Professional tax advice should be considered.

ADVANCE ASSURANCE

Help clients understand about HMRC’s Advanced Assurance approval

Advance Assurance is an early indication from HMRC that a company’s proposed investment is likely to meet certain SEIS or EIS requirements, based on the information submitted. For advisers and ecosystem partners, it provides a useful starting point for conversations with founders and investors

WHAT IT COVERS

The company’s activities, proposed share issue and intended use of investment.

WHAT IT MEANS

An indication of potential scheme eligibility—not an endorsement or a guarantee of an investor’s tax relief.

HOW ORIEL SUPPORTS YOU

Clear explainers and practical resources for client conversations, plus business plan and application support for companies you work with.

NEW SHARES
The company issues qualifying shares paid for in cash.

COMPLIANCE STATEMENT
The company submits SEIS or EIS1 after the relevant conditions are met.

HMRC AUTHORISATION
HMRC issues SEIS2 or EIS2 with the Unique Investment Reference.

INVESTOR CERTIFICATE
The company provides SEIS3 or EIS3 to eligible investors.

CLAIM
The investor uses the certificate when claiming relief.

Tax treatment depends on individual circumstances and may change. Professional tax advice should be considered.

SUPPORT FOR YOU AND YOUR CLIENTS

The tools to support clients. The knowledge to speak confidently.

ADVISERS
Build your SEIS and EIS knowledge with clear guides, tax relief tools and updates to support informed client conversations.

FOUNDER ORGANISATIONS
Help founders prepare for funding with eligibility tools, practical resources and Oriel’s business plan and Advance Assurance support.

INVESTMENT NETWORKS
Support investor discussions with scheme explainers, tax relief illustrations and information on businesses seeking funding.

PRACTICAL TOOLS | CLIENT RESOURCES | SCHEME INSIGHTS | SUPPORT FROM ORIEL

Support better-prepared SEIS and EIS conversations

Access professional resources, connect with relevant specialists and help founders and investors navigate the process with greater clarity.

Extend your reach across the Oriel IPO network

Join a focused environment connecting advisers, founders, investors and ecosystem partners.