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Your shares lose all their value, however, you will not lose everything you invested! Investing in an SEIS allows you to claim 50% Income Tax Relief and 45% Loss Relief on at risk capital (capital invested after 50% SEIS income tax relief). For example, if you invested £10,000, and you dispose of your shares for nothing, you still receive £5,000 income tax relief and Loss Relief of £2,250 (risk capital multiplied by 45% income tax rate). Thus making your actual loss only £2,750 or 27.5% of your investment. If you claim 14% capital gains tax relief this falls to £1,350 or 13.5% of your investment.

You dispose of your shares for 50% less than you purchased them for. However, under the SEIS you have received 50% of your investment rebated through Income Tax Relief and therefore you break even. For example, if you invested £10,000 and you dispose of your shares for £5,000, together with £5,000 (50% of £10,000) income tax relief, you still breakeven! If you claimed 14% SEIS capital gains tax relief this adds a further £1,400 gain on your investment.

You dispose of your shares at the price you purchased them. You will not lose any of your investment, nor will you make any profit. However, by investing in an SEIS you have gained an Income Tax rebate of 50% of your investment! If you claimed 14% SEIS capital gains tax relief this adds a further £1,400 gain on your investment.

Your shares were sold with a considerable uplift on purchase price and 175% of your original investment was returned. (E.g. You invested £10,000 and sold your shares for £17,500. You will have received an Income Tax rebate of 50% of your investment, thus making your total return £23,900 (£13,900 not including the original investment). Under the SEIS Scheme all profits made are Capital Gains Tax Free!

Your shares were sold with a considerable uplift on purchase price and triple your original investment was returned. (E.g. You invested £10,000 and sold your shares for £25,000. You will have received an Income Tax rebate of 50% of your investment, thus making your total return £31,400 (£21,400 not including the original investment). Under the SEIS Scheme all profits made are Capital Gains Tax Free!

How to use

Try out our SEIS Calculator by following these steps

  1. Enter the amount you plan to invest
  2. Enter your income tax rate and capital gains rate
  3. Select whether you will be claiming Capital Gains Tax SEIS relief
  4. Select expected investment performance
  5. Press CALCULATE.

Try adjusting the SEIS Expected Investment Portfolio Performance slider and see the effect displayed in the Expected Investment Performance Table below and the bar chart to the side.

You can also customise the Income and Capital Gains Tax rates to suit your personal tax circumstances.

Expected Investment Performance
SEIS NON-SEIS
  • Net Investment
  • Total Profit/Loss
  • Income Tax Relief

Expected Investment Performance

£ SEIS Non-SEIS
Investment
SEIS Income Tax Relief N/A
Total Investment Return
Capital Gains Tax N/A
Captial Gains Relief N/A
SEIS Loss Relief N/A
Total Profit/(Loss) (including tax reliefs)
Investing in a company or portfolio using the SEIS makes you 0 better off than not using the SEIS.