Updated: Jul 24, 2025
SEIS/EIS
Grow your business with confidence using EIS & SEIS solutions from Reaveley Cooper Accountants. Our experts handle every step, from checking your eligibility to managing compliance, so you get funding faster and ensure investors receive maximum tax relief through HMRC
SEIS/EIS Services at Reaveley Cooper Accountants
Seed Enterprise Investment Scheme (SEIS) and the Enterprise Investment Scheme (EIS) provide essential routes for UK businesses to secure growth funding while offering significant tax advantages to investors. At Reaveley Cooper Accountants, we specialise in guiding both companies and investors through every stage of EIS and SEIS, ensuring compliance with HMRC rules and maximising the benefits of these valuable schemes.
What Are SEIS & EIS?
SEIS: Specifically for new and smaller businesses, enabling companies to raise up to £250,000 for their initial growth phase. SEIS provides enhanced tax incentives to investors who are willing to support higher-risk, early-stage ventures.
EIS: Supports established early-stage businesses looking to raise up to £5 million per year and a total of £12 million across the company’s lifetime. EIS offers generous tax reliefs to individual investors who buy new shares in qualifying companies.
Key Benefits for Companies
Access to Growth Capital: Raise significant sums to fund innovation, development, and expansion.
Enhanced Attractiveness to Investors: The tax reliefs available make SEIS/EIS-qualified shares far more appealing to private investors, increasing your investment opportunities.
Support for Different Stages: SEIS funding is ideal for start-ups, while EIS supports scaling or expanding businesses.
Investor Tax Reliefs
Scheme | Maximum Annual Investment | Income Tax Relief | Capital Gains Reliefs | Other Benefits |
|---|---|---|---|---|
SEIS | £200,000 | 50% | CGT exemption, 50% reinvestment relief, loss relief | Enhanced loss relief |
EIS | £1,000,000 (£2,000,000 for knowledge-intensive companies) | 30% | CGT deferral, CGT exemption, loss relief | Inheritance Tax relief |
Income Tax Relief: Offset a percentage of your investment against Income Tax, up to annual limits.
Capital Gains Tax (CGT): Profits on shares held for at least three years are CGT-free; further reliefs apply for reinvested gains (SEIS) and CGT deferral (EIS).
Loss Relief: If the investment fails, additional relief can reduce overall downside.
Inheritance Tax Relief: EIS investments may qualify for relief after two years.
Eligibility Criteria for Companies
To qualify, companies must:
Be established and permanently based in the UK.
Not be listed on a recognised stock exchange.
Meet limits on gross assets and employee numbers at the time of share issue:
SEIS: ≤£350,000 in gross assets, ≤25 employees.
EIS: ≤£15 million in gross assets before investment, ≤250 employees.
Carry out qualifying trades (some sectors and activities are excluded).
Meet the “risk to capital” conditions set by HMRC.
How the Process Works
Advance Assurance: We can help you apply to HMRC for advance assurance that your company and proposed investment qualify for EIS/SEIS, increasing investor confidence.
Issuing Shares: Raise funds by issuing new ordinary shares to investors, ensuring all scheme rules and time limits are met.
Compliance Statement Submission: Confirm compliance with all scheme conditions to HMRC after shares are issued (using SEIS1/EIS1 forms).
Investor Certification: Once HMRC is satisfied, you receive compliance certificates (SEIS3/EIS3) to share with investors so they can claim their tax relief.
Why Choose Reaveley Cooper Accountants?
Expert EIS/SEIS Guidance: From eligibility assessment to application forms, compliance, and reporting, we ensure your business or investment is fully aligned with HMRC rules.
Investor Liaison: We support investor queries and handle all required documentation for tax relief claims.
Strategic Advice: We help you structure your fundraising to make the best use of EIS and SEIS, whether you're starting out or scaling up.
End-to-End Support: Ongoing guidance to ensure post-investment compliance and preserve valuable tax reliefs for your investors.
Ready to Raise Funding or Invest?
Whether you’re a growing business aiming to unlock new funding, or an investor seeking tax-efficient opportunities, talk to Reaveley Cooper Accountants about accessing the full benefits of EIS and SEIS.
All guidance is based on HMRC’s current rules and criteria for the Enterprise Investment Scheme and Seed Enterprise Investment Scheme.