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Seed Enterprise Investment Scheme

Tax relief for individual investors who buy new shares in your company.

Who it is for

Your company can use the scheme if it:

  • carries out a new qualifying trade
  • is established in the UK
  • is not trading on a recognised stock exchange at the time of the share issue
  • has no arrangements to become a quoted company or a subsidiary of one at the time of the share issue
  • does not control another company unless that company is a qualifying subsidiary
  • has not been controlled by another company since the date of your company being incorporated

Your company and any of its subsidiaries must:

  • not have gross assets over £350,000 when the shares are issued
  • not be a member of a partnership
  • have less than 25 full-time equivalent employees in total when the shares are issued

Support you can get

You can receive a maximum of £250,000 through the Seed Enterprise Investment Scheme. The money raised by the new share issue must be spent within 3 years of the share issue.

How to apply

You can apply by submitting a compliance statement if you are the company secretary, a director, or an agent. For full details on how to do this, click the find out more link below.

Support organisers

  • HM Revenue & Customs

Contact

HM Revenue & Customs

Email

enterprise.centre@hmrc.gov.uk

Next Steps

on the GOV.UK website
Published 28 August 2025
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