SEIS Refresher: Current Guides and Earlier Resource
Find current SEIS eligibility, advance assurance, forms and investor tax guides alongside the earlier embedded refresher resource.
SEIS refresher and current reading guide. This page retains an earlier embedded resource. Its contents have not been reviewed as a current technical guide. Use the updated written articles below before applying the tax limits or process to a new investment.
Current written guidance
SEIS involves separate checks for the company, the shares and each investor. Advance assurance concerns the disclosed proposal; it does not confirm every investor's entitlement. After issue, the company must complete the compliance process before issuing investor certificates.
Use the written guides below for current thresholds, conditions, forms and worked examples. They also explain the distinction between an investor's tax relief and the company's funding.
- SEIS explained: company and investor eligibility
- Advance assurance: application, documents and HMRC timings
- After investment: SEIS1, SEIS2 and SEIS3 certificates
- Claiming income tax relief and carry-back
- SEIS loss relief with worked examples
- Capital gains: reinvestment relief and disposal exemption
