E3.805 Requirements for being a qualifying investor for SEIS
An investor is eligible for EIS relief if he or she subscribes for relevant shares (see E3.815) in a qualifying company (see E3.825), and the investor meets all of the requirements for being a qualifying investor. The investor must be an individual and a qualifying SEIS investment must be within an annual investment limit1.
Annual investment limit
The annual investment limit for SEIS investment is £200,000 per investor for shares issued on or after 6 April 2023 (£100,000 per investor for shares issued before 6 April 2023). Any unused annual amounts can be carried back to the previous year (see E3.801)2.
Conditions that must be met to be a qualifying investor
The requirements for being a qualifying investor are very similar to those of imposed on the qualifying investor under EIS. The table below summarises the main points relevant to SEIS (with the relevant legislative references) and points to the EIS articles where a full discussion of the
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