What are the advantages of the Seed Enterprise Investment Scheme?

SEIS can offer excellent tax benefits to investors (e.g. 50% income tax relief & no CGT) in return for investment in start-up and small businesses. SEIS was designed to boost economic growth in the UK by promoting new enterprise and entrepreneurship.

Investors who qualify for SEIS may benefit from:

• 50% income tax relief on amount subscribed (up to a maximum annual investment of £100,000 for the 2018/2019 tax year. Option to carry back to previous tax year providing the £100,000 limit for that year has not been exceeded);
  
  
• 100% inheritance tax relief after two years (provided the investment is held at the time of death);
  
  
• 50% Capital Gains Tax exemption for chargeable gains reinvested (up to the maximum subscribed);
  
  
• 100% tax free growth (provided income tax relief has been given and not withdrawn and disposal takes place after the end of the SEIS three year period);
  
  
• Loss relief (a loss on shares disposed of can be set against an Investor’s income or capital gain to reduce tax); and
  
  
• Business Investment Relief (no taxable remittance for foreign income or gains brought into the UK from offshore for qualifying investments for certain UK resident non-domiciled investors).
  
  

Sapphire will obtain your SEIS advance assurance.

Obtaining HMRC advance assurance can be time consuming. We are here to help.

It is very important that any startup company wishing to obtain investment ensures it has obtained SEIS advance assurance from HMRC. Although it is not necessary to obtain this in order for an investor to invest in a company, the vast majority of investors will request that advance assurance is obtained before making an investment. We are here to ensure that your company will be investment ready.

Sapphire can help you raise finance.

We can assist your company to find investors and raise finance.

Our SEIS Services Pricing Summary.

Read what some of our SEIS clients are saying about us...