Seed Enterprise Investment Scheme (SEIS)
A popular HMRC scheme introduced in 2012 designed to promote Equity investment in start-up businesses. SEIS provides investors with tax reliefs which are even more generous than those offered by its older brother, EIS, which reflects the greater risk of investing in such an early stage company. Under SEIS, a qualifying company can receive up to £150,000 of new Equity investment. Like EIS, there are various rules and conditions which apply so care is needed if a start-up wants to make SEIS relief available to its UK investors. See also Enterprise Investment Scheme.
