HMRC SEIS & EIS Advance Assurance
Secure advance confirmation from HMRC that private investors can claim 50% income tax relief (SEIS) and 0% capital gains tax on investments up to £250,000.
Scheme Overview & Underwriting Criteria
The Seed Enterprise Investment Scheme (SEIS) is the UK’s most powerful angel fundraising catalyst. It allows qualifying early-stage companies to raise up to £250,000 by giving individual investors up to 50% of their investment back in income tax relief, plus full capital gains tax exemption.
Approved vs. Ineligible Expenditure Schedule
- •Research, experimental development, and software platform build
- •Key personnel hiring, engineering payroll, and talent acquisition
- •Commercial marketing, customer validation, and sales expansion
- •Essential equipment and intellectual property registration
- •Acquiring shares in other companies or buying an existing business
- •Land dealing, property development, or financial services activities
- •Returning capital to existing shareholders or paying off non-commercial loans
- •Subcontracting all economic activity without retaining internal UK IP
Required Documents & Assessor Submission Pack
Common Disqualification Red Flags
Assessor Underwriting Warning & Cashflow Timing
Not a cash grant—unlocks up to 50% tax relief for UK angel investors. Requires a named prospective investor and a Risk-to-Capital statement.
Test your venture against this grant in 60 seconds
Startup Preflight cross-references your concept canvas, headcount, location, and technical work packages against HMRC SEIS & EIS Advance Assurance underwriting criteria before you apply.