EIS / SEIS Tax Relief
Work out the income tax relief, CGT relief and effective net cost of investing in a startup through the Enterprise Investment Scheme (EIS) or Seed EIS (SEIS).
Daten geprüft · Juli 2026
Can I claim both EIS and SEIS relief on the same investment?
No — each individual investment qualifies for one scheme or the other depending on the company's eligibility and funding stage; you cannot double up reliefs on the same shares.
Quelle: HMRC — Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme); Seed Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-to-use-the-seed-enterprise-investment-scheme), 2025/26. · aktualisiert 2026
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Alles über EIS / SEIS Tax Relief
📋Überblick+
EIS gives investors 30% income tax relief on qualifying investments up to £1m a year (£2m in knowledge-intensive companies); SEIS gives 50% relief on investments up to £200,000 a year in earlier-stage companies. Both schemes let you defer or fully exempt capital gains reinvested into the shares, subject to conditions, and shares held for at least three years are generally free of CGT on disposal. The reliefs combine to significantly reduce the effective net cost of the investment compared with the cash actually put in.
💡 Bewährte Vorgehensweisen
- Both reliefs require the company to remain a qualifying trade for at least three years — relief can be clawed back if the company or your shareholding falls foul of the conditions early.
- SEIS's 50% income tax relief on top of reinvestment relief can make the government's effective 'contribution' to a SEIS investment extremely high — model the real net cost, not just the headline amount invested.
- Losses on EIS/SEIS shares (net of relief already claimed) can be set against income tax rather than only capital gains — valuable if the investment doesn't work out.
🔢 Konkretes Beispiel
£10,000 invested under EIS by a 45% marginal-rate investor: £3,000 income tax relief reduces the effective net cost to £7,000, before any CGT deferral on reinvested gains.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter the amount invested in the qualifying company.
- 2
Select the scheme: EIS or SEIS.
- 3
Enter your marginal income tax rate, to see the CGT relief on any gain reinvested.
- 4
Enter any capital gain you're reinvesting alongside the investment, if applicable.
📚Glossar+
- Income tax relief
- A direct reduction in your income tax bill — 30% for EIS, 50% for SEIS — on the amount invested, up to the scheme's annual investment cap, provided shares are held at least three years.
- CGT deferral / reinvestment relief
- EIS lets you defer tax on an existing capital gain by reinvesting it into EIS shares; SEIS offers a partial CGT exemption (reinvestment relief) on gains reinvested into SEIS shares.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
HMRC — Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme); Seed Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-to-use-the-seed-enterprise-investment-scheme), 2025/26.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — EIS / SEIS Tax Relief
Can I claim both EIS and SEIS relief on the same investment?+
No — each individual investment qualifies for one scheme or the other depending on the company's eligibility and funding stage; you cannot double up reliefs on the same shares.
What happens if I sell the shares before three years?+
Income tax relief already claimed is generally clawed back (in full or proportionally) if you dispose of the shares within three years, except in limited circumstances such as death.