19 / 22UK investor advantages
Up to 50% back from HMRCbefore tieback returns a single pound.
Tieback is a UK Ltd company eligible for SEIS and EIS. UK taxpayers materially reduce downside and amplify upside on this round.
SEIS
50%income tax relief
First £250,000 of investment
- +100% Capital Gains Tax exemption on exit
- +Loss relief offset against income tax
- +50% CGT reinvestment relief on prior gains
- +Inheritance Tax relief after 2 years held
EIS
30%income tax relief
Beyond the SEIS limit · up to £1m / year
- +100% CGT exemption on EIS share gains
- +CGT deferral on gains rolled into EIS
- +Loss relief at investor's marginal rate
- +Inheritance Tax relief after 2 years held
HMRC advance assurance in progress · Investors should confirm eligibility with their tax advisor · Source: HMRC SEIS/EIS guidance 2025.