RoundRaise

Free tool · Updated for 2026/27

Check if your startup qualifies for SEIS and EIS

Seven questions, about three minutes. You'll see which scheme looks likely, how much you can still raise under each, and the deadlines that matter. No sign-up.

Uses HMRC's rules for the 2026/27 tax year, including the April 2026 EIS changes.

A likely result

Likely SEIS and EIS, likely EIS only, blockers found, or talk to an adviser. With the reason for each.

Your headroom

How much you can still raise under each scheme, counting what you've raised and any de minimis grants.

Your deadlines

When your SEIS and EIS windows close, the order to issue shares in, and when to file SEIS1 and EIS1.

The rules

SEIS and EIS limits for 2026/27

EIS limits roughly doubled on 6 April 2026. SEIS limits are unchanged. Figures in brackets are for knowledge-intensive companies.

SEIS and EIS company and investor limits for 2026/27
RuleSEISEIS
How much the company can raise£250,000 in total, including de minimis state aid from the last 3 years£10m in any 12 months (£20m); £24m lifetime (£40m)
Gross assetsUp to £350,000 when the shares are issuedUp to £30m before the issue and £35m after
EmployeesFewer than 25 full-time equivalentsFewer than 250 (500)
Company ageTrade started no more than 3 years before the shares are issuedFirst commercial sale within 7 years (10), with exceptions for follow-on rounds and new markets
Earlier investmentNo earlier EIS or VCT investmentSEIS first is fine
Spending the moneyWithin 3 years of the share issueWithin 2 years of the share issue
Investor relief50% income tax relief on up to £200,000 a year30% income tax relief on up to £1m a year (£2m if the excess goes into knowledge-intensive companies)
Holding period3 years3 years

Both schemes also need a UK company that isn't listed or controlled by another company, a qualifying trade, ordinary shares with no preferential rights, and a genuine risk to investors' capital.

Questions

SEIS and EIS, answered

What changed for EIS in April 2026?

The company limits roughly doubled from 6 April 2026: £10m a year and £24m lifetime (£20m and £40m for knowledge-intensive companies), and gross assets up to £30m before and £35m after the issue. SEIS limits are unchanged.

Can I use SEIS and EIS in the same round?

Yes, as long as the SEIS shares are issued at least a day before the EIS shares. Once you've issued EIS shares, SEIS is closed to the company.

Do I need advance assurance?

It isn't a legal requirement, but most investors ask for it. It's HMRC's view that your company is likely to qualify, given before you issue shares.

What counts as a knowledge-intensive company?

One that spends a high share of its operating costs on R&D or innovation, and either creates its own IP or employs enough skilled researchers. It unlocks EIS's higher limits: £20m a year, £40m lifetime, up to 500 employees and 10 years from your first sale.

Is this checker free, and do I need to sign up?

It's free and there's no sign-up. Your answers stay in your browser and aren't sent anywhere. The result is indicative: only HMRC can confirm eligibility, through advance assurance.

Already on RoundRaise?

Your cap table runs this check as you raise. It also flags investors who'd be “connected” (over 30%) and preferential rights on the shares you're issuing, which a public checker can't see.

Open your cap table

This is an indicative check based on your answers and HMRC's published rules for the 2026/27tax year. It isn't tax advice, and only HMRC can confirm eligibility, through advance assurance.