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EIS & SEIS Investment Schemes
The Enterprise Investment Scheme and Seed Enterprise Investment Scheme offer some of the most generous tax reliefs available to UK investors. Here's how to use them effectively.
EIS vs SEIS at a Glance
| Feature | EIS | SEIS |
|---|---|---|
| Income Tax Relief | 30% of investment | 50% of investment |
| Annual Investment Limit | £1,000,000 (£2m for KIC) | £200,000 |
| Max Company Age | 7 years (10 for KIC) | 3 years |
| CGT Disposal Relief | Exempt after 3 years | Exempt after 3 years |
| CGT Reinvestment Deferral | Yes – defer any gain | 50% CGT exemption on gains reinvested |
| Loss Relief | Yes – against income or gains | Yes – against income or gains |
| IHT Relief | 100% BPR after 2 years | 100% BPR after 2 years |
| Carry Back | 1 year | 1 year |
Key Planning Tips
- Check the company has HMRC Advance Assurance before investing for certainty on relief
- Keep shares for at least 3 years to retain income tax and CGT disposal relief
- Use EIS to defer a capital gain by reinvesting into qualifying shares within 1–3 years
- Consider SEIS for very early-stage investments where risk (and relief) is highest
- Loss relief can be claimed in the year of loss or the previous year
- Take independent financial advice — EIS/SEIS investments are high risk
Maximise Your EIS & SEIS Relief
We help investors claim EIS and SEIS relief correctly, integrate investments into their wider tax planning, and avoid the pitfalls that can result in relief clawback.
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