Topic

HMRC

Newest first

VCT, EIS & SEIS · Analysis

· 4 min read

SEIS in numbers: what HMRC’s 2026 statistics show

£276m was raised under SEIS in 2024 to 2025, up 14% on the year before, according to HMRC statistics published on 21 May 2026. Growth has slowed since the April 2023 expansion, and the latest two years of figures are provisional.

VCT, EIS & SEIS · Explainer

· 7 min read

Advance assurance: what it tells an investor, and what it does not

Advance assurance is HMRC's non-statutory, discretionary opinion that a company's planned share issue looks likely to qualify for SEIS or EIS. It does not guarantee any investor's relief, it does not vouch for the business, and it says nothing about whether the company will keep to the rules for the next three years.