A little clarity.
A wider perspective.
Start with a question. Explore the principles, work through the numbers and understand the risks before you take the next step.
The foundations
EIS and SEIS, explained without the jargon.
The numbers
Conditional reliefs and worked illustrations.
The questions
Risk, investment terms and your research.
General education. No investment recommendation or automatic investor qualification.
Six guides.
A stronger foundation.
Each guide explains the concepts, highlights the questions to ask and links to official guidance. Choose a topic or search below.
Two routes.
A clearer distinction.
Explore the headline differences. The tax treatment of a real investment depends on your circumstances and the relevant conditions.
Potential income tax relief on eligible investment. This is not a return or a guarantee.
| What to compare | EIS | SEIS |
|---|---|---|
| Focus | Qualifying growing companies | Qualifying seed-stage companies |
| Income tax relief | 30% | 50% |
| Annual investor limit | £1m; £2m with qualifying knowledge-intensive investment | £200,000 |
| Minimum tax holding period | At least 3 years | At least 3 years |
| Access to capital | Illiquid; no guaranteed exit | Illiquid; no guaranteed exit |
| Potential loss | All capital invested | All capital invested |
Headline comparison only. Check current HMRC guidance ↗︎
See how the
assumptions fit.
Change the investment amount, scheme and tax rate to explore an illustrative total-loss calculation. The chart shows the relationship between potential relief and the remaining loss.
Start with an amount you want to illustrate.
Choose EIS or SEIS and a tax rate.
Read the assumptions and explore how the result changes.
This is a teaching tool. It does not assess eligibility, predict a return or account for every fee and circumstance.
Find out more about the illustration ↗︎Put the relief in perspective.
Explore a simple income tax and total-loss illustration.
Assumes full eligibility, sufficient tax liability, relief retained and a total loss qualifying for income loss relief. Excludes fees, timing and other reliefs. Figures above scheme limits are capped for this illustration. Not tax advice or a guarantee. Read HMRC guidance ↗︎
The words,
made clearer.
Open a term for a plain-English explanation. The search at the top also filters these definitions.
Keep the guide.
Ask the question.
Download a branded reference or tell us the part you would like to understand in more detail. You do not need to be ready to invest to ask an educational question.