Seed Enterprise Investment Scheme (SEIS)

The following guidance for companies and investors from HM Revenue & Customs is divided into four parts.

HM Revenue & Customs (HMRC) recommends that you read all of the guidance, irrespective of whether you are a potential investor or a company considering using the scheme.

This guidance provides an overview of SEIS. It does not cover all the rules in full detail, and companies and investors should seek further advice from HMRC’s Small Companies Enterprise Centre or from a professional adviser, if in doubt.

HMRC cannot advise companies on how to find investors, and cannot provide information about prospective companies seeking investment.

Background

Provides general background, including details of tax reliefs available.
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Investment and investor requirements

Explains how shares and investors qualify. It also explains when tax relief may be withdrawn or reduced.
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How does a company qualify?

Deals with the company requirements.
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Procedures for using the scheme

Explains the procedures for using the scheme.
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