SEIS and EIS — How These UK Schemes Make Your Startup More Fundable (2026)

SEIS: 50% income tax relief for investors in seed-stage UK companies (maximum £200,000 investment per company, £200,000 investor annual limit). EIS: 30% income tax relief (maximum £5M per company per year, £1M investor annual limit). Both require HMRC advance assurance and qualifying company conditions. CGT exemption on gains from SEIS/EIS shares held 3+ years. Loss relief available if investment fails. Most powerful investor incentive scheme in the world for early-stage UK companies.