SEIS & EIS relief calculator, 2026/27
For founders explaining the offer and investors sizing it: enter the investment to see income tax relief, downside protection and the real cost per pound invested.
The seis & eis relief calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. SEIS: 50% income tax relief on up to £200,000 per tax year; company lifetime limit £250,000 and trading under three years. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under share schemes & investment reliefs. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Income tax relief
Net cost of investment
Downside if the company fails
After loss relief at the investor's marginal rate.Annual limit applied
SEIS: £200,000 per investor per tax year; £250,000 company lifetime limit.Capital gains on exit
Provided the shares and company continue to qualify.Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
Why founders should care about the mechanics
SEIS and EIS make an early round far easier to raise because the investor's downside is cushioned by the state. Getting advance assurance from HMRC before the round is the standard expectation of most angel investors and syndicates.
The company must issue full-risk ordinary shares with no preferential rights, use the money for a qualifying trade within the time limits, and issue compliance certificates (SEIS1/EIS1, then SEIS3/EIS3) after trading conditions are met.
Common ways relief is lost
Preference shares, loans converting on non-qualifying terms, an excluded trade, spending the money too slowly, or a share buyback within the qualifying period can all disqualify a round, sometimes retrospectively, after investors have claimed.
Sequencing with EMI and later rounds
Option schemes, share classes and later priced rounds all interact with the qualifying conditions. Deciding structure before the round is cheap; unwinding it afterwards rarely is.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
What is the difference between SEIS and EIS?
SEIS targets very early companies with 50% income tax relief and lower limits. EIS supports larger raises at 30% relief. Many companies use SEIS first, then EIS.
Do I need advance assurance?
It is not legally required, but most investors expect it. It is HMRC's non-binding view that the proposed share issue should qualify.
How long must investors hold the shares?
Three years from the issue date, or from the start of trading if later. Selling earlier withdraws the income tax relief and the capital gains exemption.
Which companies do not qualify for SEIS or EIS?
Those carrying on excluded activities, including property development, most financial services, legal and accountancy work, and energy generation benefiting from subsidies. Age, gross assets and employee limits also apply at the date of the share issue.
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