Accountant For A Limited Company

How to Apply for SEIS Investment

To apply for SEIS (Seed Enterprise Investment Scheme), submit form SEIS1 to HMRC for advance assurance before raising investment. Your company must be a UK trading company less than three years old with fewer than 25 employees and gross assets under £350,000. Qualifying investors receive 50% income tax relief on investments up to £200,000 per tax year, and gains on SEIS shares held for at least three years are exempt from Capital Gains Tax.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 1

Key takeaways

SEIS gives qualifying investors 50% income tax relief on investments up to £200,000 per tax year, making it one of the most generous UK tax reliefs for early-stage companies.
Your company must be a UK trading company, less than three years old, with fewer than 25 employees and gross assets under £350,000 before the investment.
Apply for advance assurance by submitting form SEIS1 to HMRC before raising investment; this confirms your company qualifies and gives investors confidence.
After receiving the investment, submit a compliance statement (form SEIS2) to HMRC within the time limit to allow investors to claim their tax relief.
Gains on SEIS shares held for at least three years are exempt from Capital Gains Tax, and losses can be offset against income tax, reducing investor risk.

How to apply for the Seed Enterprise Investment Scheme (SEIS)

To apply for the Seed Enterprise Investment Scheme (SEIS), you need to:

Apply for advance assurance. If you've obtained an advance assurance, you need to provide copies of any documents that have changed since your advance assurance application was approved.
Email HMRC to request for the application form in Welsh
You need to complete a separate application for each share issue.
When you've issued your shares, you need to complete a compliance statement (SEIS1) and send it to HMRC.

You may submit your application by email (enterprise.centre@hmrc.gsi.gov.uk), or via post.

The postal address is:

Venture Capital Reliefs Team

WMBC

HM Revenue and Customs

BX9 1BN

For further information, see HMRC's resource or the the SEIS section of the HMRC Venture Capital Manual.

Frequently asked questions

What is SEIS and how does it work?

The Seed Enterprise Investment Scheme is a UK government scheme that gives tax relief to individual investors who buy new shares in early-stage companies. Investors receive 50% income tax relief on investments up to £200,000 per tax year. The company must be a qualifying UK trading company. SEIS encourages investment into startups by reducing the financial risk for investors.

How do I apply for SEIS advance assurance?

Submit form SEIS1 to HMRC with details of your company, its trade, and the proposed share issue. HMRC reviews the application and confirms whether your company meets the qualifying criteria. Advance assurance is not mandatory but is strongly recommended because it gives prospective investors confidence that their tax relief will be approved.

What are the SEIS eligibility criteria for a company?

The company must be a UK trading company that has been trading for less than three years, have fewer than 25 full-time equivalent employees, and have gross assets of no more than £350,000 before the investment. The company must not be listed on a recognised stock exchange and must not be controlled by another company.

How much can a company raise through SEIS?

A company can raise up to £250,000 in total through SEIS. This is a lifetime limit per company, not an annual limit. The investment must be used for the qualifying trade within three years of the share issue. SEIS investment counts towards the company's overall state aid limits.

What tax relief do SEIS investors get?

Investors receive 50% income tax relief on investments up to £200,000 per tax year, so the maximum relief is £100,000. Gains on SEIS shares held for at least three years are exempt from Capital Gains Tax. If the investment makes a loss, the investor can offset the loss against their income tax. There is also CGT reinvestment relief for gains invested into SEIS shares.

What is the difference between SEIS and EIS?

SEIS is for very early-stage companies (under 3 years, under 25 employees, under £350,000 gross assets) and offers 50% income tax relief on up to £200,000. EIS is for slightly more established companies (under 7 years for most, under 250 employees, under £15 million gross assets) and offers 30% income tax relief on up to £1 million. A company typically raises SEIS first, then moves to EIS as it grows.