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.
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.