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SEIS & EIS Summary of the main tax reliefs

A summary of the main SEIS & EIS tax reliefs is listed below.  This information should not be relied upon when making an investment decision in a SEIS or EIS. If you have  any doubt as to whether an investment in a fund such as an SEIS or EIS fund is appropriate, you should consult a suitably qualified financial adviser.


SEIS EIS
Maximum Investment per person £100,000 £1 million
Maximum CGT reinvestment relief £100,000 Unlimited
Income Tax relief 50% (irrespective of marginal tax rate) 30%
CGT reinvestment tax relief Up to 14% against income tax or CGT on gains crystallised

Up to 28% against income tax or CGT
Loss Relief Yes - against income tax or CGT Yes - against income tax or CGT
CGT on gains from sale of shares Yes - after holding shares of qualifying investment for 3 years Yes - after holding shared of qualifying investment for 3 years
IHT relief after 2 years Yes Yes
Backdate relief to previous tax year Yes Yes
Can Trustees invest? Yes
Yes

Important Information

Note: Shares must be held for at least 3 years to receive most SEIS benefits summarised above and readers are directed to information on the HMRC website here for full details on SEIS investing and here for full details on EIS investing. Your attention is drawn to the fact that this article does not constitute a personal recommendation. City Alliance is not authorised to provide specific and personal advice on the suitability of investments for a potential investor’s individual circumstances, risk tolerance or investment objectives. If you have any doubt about whether an investment in a fund such as an SEIS Fund is appropriate you should consult a suitably qualified financial adviser.

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