{"id":30612,"date":"2023-12-18T11:17:24","date_gmt":"2023-12-18T11:17:24","guid":{"rendered":"https:\/\/taxfix.com\/en-uk\/?p=30612"},"modified":"2026-01-26T16:44:07","modified_gmt":"2026-01-26T16:44:07","slug":"guide-for-seis-investors","status":"publish","type":"post","link":"https:\/\/taxfix.com\/en-uk\/investor-capital-gains-tax-returns\/guide-for-seis-investors\/","title":{"rendered":"The A-Z guide for (S)EIS investors"},"content":{"rendered":"\n<p>Here\u2019s everything you need to know when dealing with your (S)EIS investment. You probably know the basics, but we know you want the details jargon-free and to the point. <\/p>\n\n\n\n<p>Your wish is our command\u2728<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is (S)EIS?<\/h2>\n\n\n\n<p><a href=\"https:\/\/taxfix.com\/en-uk\/investor-capital-gains-tax-returns\/what-is-seis\/\">SEIS<\/a>, or Seed Enterprise Investment Scheme, and <a href=\"https:\/\/taxfix.com\/en-uk\/investor-capital-gains-tax-returns\/what-is-eis\/\">EIS<\/a>, or Enterprise Investment Scheme, are incentives set up by the UK government to encourage people to invest in small businesses and start-ups.<\/p>\n\n\n\n<p>There are <a href=\"https:\/\/taxfix.com\/en-uk\/the-tax-basics\/tax-efficient-investments-uk\/\">tax-efficient benefits<\/a> the scheme can provide for you as an investor. Specifically, we\u2019re here to help claim your 30% (EIS) or 50% (SEIS) <a href=\"https:\/\/taxfix.com\/en-uk\/glossary\/income-tax\/\">Income Tax<\/a> Relief.<\/p>\n\n\n\n<p>In this guide, (S)EIS refers to both SEIS and EIS.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Benefits of (S)EIS<\/h2>\n\n\n\n<p>As an investor, you get a few tax reliefs and benefits from investing in (S)EIS schemes. They\u2019re both almost identical, but let\u2019s get into the details.&nbsp;<\/p>\n\n\n<\/div> <!-- .c-body -->\n\n<div class=\"b-highlight-mini m-yellow m-align-left\">\n    <div class=\"b-block-body\">\n        <p>For <strong>EIS<\/strong> companies these are the main ones:<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<ul>\n<li>30% Income Tax relief \u2013 for the investment amount, in the tax year that you invest<!-- \/wp:paragraph --> <!-- wp:paragraph --><\/li>\n<li>If you use any capital gains to invest in an EIS startup, you can defer the tax on it<!-- \/wp:paragraph --> <!-- wp:paragraph --><\/li>\n<li>0% <a href=\"https:\/\/taxfix.com\/en-uk\/glossary\/capital-gains-tax-cgt\/\">Capital Gains Tax<\/a> when you exit\/sell the investment<!-- \/wp:paragraph --> <!-- wp:paragraph --><\/li>\n<li>100% relief if the company you invested in goes bust<!-- \/wp:paragraph --> <!-- wp:paragraph --><\/li>\n<li>0% <a href=\"https:\/\/taxfix.com\/en-uk\/the-tax-basics\/inheritance-tax-rates-allowances\/\">Inheritance Tax<\/a><\/li>\n<li>You can invest up to \u00a31,000,000 per tax year.<\/li>\n<\/ul>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p><strong>SEIS<\/strong> is almost identical to EIS, except for two things:<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<ul>\n<li>You get 50% Income Tax relief<!-- \/wp:paragraph --> <!-- wp:paragraph --><\/li>\n<li>You can only invest up to \u00a3100,000 per tax year<\/li>\n<\/ul>\n\n    <\/div>\n<\/div> <!-- .b-highlight-mini -->\n\n<div class=\"c-body\">\n\n\n\n\n<h2 class=\"wp-block-heading\">What tax do you pay when you sell your shares?<\/h2>\n\n\n\n<p>Capital Gains Tax (CGT) is the tax you pay when you sell an asset for a profit.&nbsp;<\/p>\n\n\n<\/div> <!-- .c-body -->\n\n<div class=\"b-highlight-mini m-neutral m-align-left\">\n    <div class=\"b-block-body\">\n        <p><b>Capital gains tax<\/b><span style=\"font-weight: 400;\"> rates in the 2025\/26 tax year. It\u2019s paid on profits over the \u00a33,000 CGT allowance \ud83d\udc47<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Type of asset<\/b><\/td>\n<td><b>Basic rate<\/b><\/td>\n<td><b>Higher rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Shares<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Residential property<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">24%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bitcoin\/cryptocurrency<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n    <\/div>\n<\/div> <!-- .b-highlight-mini -->\n\n<div class=\"c-body\">\n\n\n\n\n\n<p>However, for (S)EIS shares, you\u2019ll be 100% exempt from paying any Capital Gains Tax as long as you do two things:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Claim the Income Tax relief<\/li>\n\n\n\n<li>Hold the shares for at least 3 years&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>This is one of the biggest reasons why (S)EIS investments are considered one of the most <a href=\"https:\/\/taxfix.com\/en-uk\/the-tax-basics\/tax-efficient-investments-uk\/\">tax-efficient investments<\/a>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How do you claim the Income Tax relief?<\/h2>\n\n\n\n<p>There are three ways you can claim your Income Tax relief.&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>You can claim it yourself through HMRC<\/li>\n\n\n\n<li>You can claim it via your <a href=\"https:\/\/taxfix.com\/en-uk\/self-assessment-tax-returns\/\">Self Assessment tax return<\/a>, which you can do through Taxfix for any investments you\u2019ve made<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">What happens if you or the company you invested in exits within the 3-year period?<\/h2>\n\n\n\n<p>If you or the company you\u2019ve invested in exits before you\u2019ve held your shares for 3 years, you\u2019ll be subject to something called clawback.&nbsp;<\/p>\n\n\n\n<p>Clawback means that you\u2019ll have to repay any EIS Income Tax relief you received, plus any profit you make over the CGT allowance.&nbsp;<\/p>\n\n\n\n<p>You\u2019ll need to speak to HMRC and inform them of the situation so you can repay the tax you owe, if any.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What happens if the company you invested in fails?<\/h2>\n\n\n\n<p>If the (S)EIS business fails, you\u2019ll receive loss relief, which acts as added protection when buying riskier shares.&nbsp;<\/p>\n\n\n\n<p>EIS loss relief is a type of relief available when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You sell your shares at a loss &#8211; selling your shares for less than what you bought them for<\/li>\n\n\n\n<li>The shares you bought are worth nil (nothing or next to nothing)<\/li>\n\n\n\n<li>The company goes bust\/fails<\/li>\n<\/ul>\n\n\n\n<p>Because you lost money from your investment in an (S)EIS company, you\u2019re eligible for tax relief which allows you to reduce your tax bill.&nbsp;<\/p>\n\n\n\n<p>You can claim the tax relief against your Income Tax or your Capital Gains tax. <a href=\"https:\/\/taxfix.com\/en-uk\/investor-capital-gains-tax-returns\/how-do-i-claim-eis-loss-relief\/\">Read our step-by-step guide on (S)EIS loss<\/a> for all the information you need on how and where to claim your relief.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What if the company is liquidated or dissolved?<\/h2>\n\n\n\n<p>You can also claim the loss relief if the (S)EIS company you invested in liquidates or is dissolved for genuine commercial reasons.<\/p>\n\n\n\n<p>&nbsp;HMRC defines \u201cgenuine commercial reasons\u201d as a company that \u201c<a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/venture-capital-schemes-manual\/vcm34030\">is insolvent or is likely to become insolvent<\/a>\u201d. Insolvency is similar to bankruptcy for business. It essentially means that the company cannot pay its debts or outgoing payments.&nbsp;<\/p>\n\n\n\n<p>In this case, you wouldn&#8217;t be able to use our usual tax return service. Instead, contact our support team about your situation via email at <a href=\"mailto:support@taxfix.com\">support@taxfix.com<\/a> or via the live chat on our <a href=\"https:\/\/taxfix.com\/en-uk\/\">website<\/a> for more guidance. You&#8217;ll be matched with an accredited accountant who will quote you separately for the work and you can get going\ud83d\ude80<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Can Taxfix help?<\/h2>\n\n\n\n<p>Yes, we can!&nbsp;<\/p>\n\n\n\n<p>Not only can we claim your Income Tax relief for you (separately or through your tax return) but we can also help you claim any loss relief if you need to through your Self Assessment.<\/p>\n\n\n\n<p>If you need <a href=\"https:\/\/taxfix.com\/en-uk\/tax-advice\/\">tax advice<\/a> on your situation, you can also book a 1:1 consultation with an accredited accountant who specialises in (S)EIS.<\/p>\n\n\n\n<p>Our support team is also always happy to lend a hand. Get in touch via email at <a href=\"mailto:support@taxfix.com\">support@taxfix.com<\/a> or via the live chat on our <a href=\"https:\/\/taxfix.com\/en-uk\/\">website<\/a>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here\u2019s everything you need to know when dealing with your (S)EIS investment. You probably know the basics, but we know you want the details jargon-free and to the point. Your wish is our command\u2728 What is (S)EIS? SEIS, or Seed Enterprise Investment Scheme, and EIS, or Enterprise Investment Scheme, are incentives set up by the [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[458],"tags":[416,348,418],"class_list":["post-30612","post","type-post","status-publish","format-standard","hentry","category-investor-capital-gains-tax-returns","tag-benefits-reliefs-grants","tag-income-tax","tag-invest"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The A-Z guide for (S)EIS investors &#8211; Taxfix<\/title>\n<meta name=\"description\" content=\"Get all the details you need and more about your (S)EIS investment in our A-Z investor guide - from tax relief to loss relief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxfix.com\/en-uk\/investor-capital-gains-tax-returns\/guide-for-seis-investors\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The A-Z guide for (S)EIS investors &#8211; 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