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VCT, EIS & SEIS · Guide

· 7 min read

Before you invest under SEIS: the questions to ask the founder

SEIS relief only works if the company qualifies and keeps qualifying for three years, and it does nothing to rescue a weak business. These are the questions to put to a founder before you subscribe, and the documents that should back up the answers.

VCT, EIS & SEIS · Guide

· 7 min read

Raising under SEIS: a founder’s starting point

Under the 2026 to 2027 rules, a young UK company can raise up to £250,000 under SEIS, and its investors can claim 50% income tax relief on up to £200,000 each a year. The company must pass tests on its trade, gross assets, staff and independence, issue SEIS shares before any EIS shares, and file a compliance statement before investors can claim.