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Guidance

Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (Self Assessment helpsheet HS393)

Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The 'Which gains can you claim to be exempt' section of the 2024 and 2025 help sheet has been updated. The maximum amount of gain exempt is up to £100,000. The 'How much reinvestment relief can you claim' section of the 2024 and 2025 help sheet has been updated. The maximum amount of SEIS Income Tax relief that can be claimed is £200,000. The maximum amount of reinvestment relief which can be claimed is now £100,000.

  3. The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  4. The 'How to claim Income Tax relief' section of the 2023 to 2024 helpsheet has been updated to show the maximum amount of subscriptions you can claim relief for is £200,000. The helpsheet for tax year 2019 to 2020 has been removed.

  5. HS393 Seed Enterprise Investment Scheme - Income Tax and Capital Gains Tax reliefs (2024) has been added to the page.

  6. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  7. A new version of the helpsheet has been added for the 2021 to 2022 tax year, and the versions for tax years 2016 to 2017 and 2017 to 2018 been removed.

  8. Guidance has been updated to include HS393 Seed Enterprise Investment Scheme - Income Tax and Capital Gains Tax reliefs (2021).

  9. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  10. The 2018 to 2019 helpsheet has been added.

  11. The telephone number for the Small Company Enterprise Centre in the 2015, 2016 and 2017 helpsheets has been removed as it's no longer available.

  12. The 2017 to 2018 helpsheet has been added.

  13. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  14. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  15. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  16. First published.

Documents

HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2026)

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HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2025)

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HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2024)

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HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2023)

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Details

This helpsheet explains how to claim Income Tax relief and some Capital Gains Tax reliefs under the Seed Enterprise Investment Scheme. It also gives guidance on when an investor is eligible to make a claim.

There is more information available on investment schemes.

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