As an investor seeking tax relief from SEIS you must also meet certain conditions in order to be eligible to claim:

  • You must not be an employee of the company (but you may be a director of the company, so long as you are appointed after the shares have been transferred and cash has been paid
  • You cannot hold more than 30% interest in terms of share capital, voting power or assets
  • Shares in the company must be kept for a period of at least 3 years
  • The shares must not be acquired using a loan where the terms of the loan are dependent upon the initial investment
  • The maximum you can invest is £100,000
  • You should not have any other related investments
  • The shares must be bought with cash and not any other type of asset, and paid in full at the time of the shares being issued
  • The shares must be full-risk ordinary shares, which do not hold any preferential rights to the company’s assets in the event of a winding up
  • The issue of shares must not be issued under any arrangement whereby there are reciprocal benefits i.e. company owners cannot agree to invest in each other’s companies in order to obtain tax relief
Seis For Investors

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How to claim SEIS Tax Relief

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