VCT, EIS & SEIS · Guide
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.
