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Email
enterprise.centre@hmrc.gov.uk
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 & CustomsNext Steps
Published
28 August 2025
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