Morgan Spencer introduces qualified High Net Worth Individuals and Sophisticated Investors to government-backed EIS and SEIS schemes — combining high-growth equity exposure with significant HMRC tax reliefs unavailable through retail investment channels.
Minimum investment: £25,000 — HMRC-approved schemes for qualifying investors only
50%
Income tax relief via SEIS
30%
Income tax relief via EIS
CGT
Deferral and exemption available
IHT
Exempt after 2 years (EIS)
EIS — Enterprise Investment Scheme
EIS is a government-backed scheme designed to encourage investment in early-stage UK companies. Investors receive substantial tax reliefs in exchange for backing high-growth businesses.
- 30% income tax relief on investments up to £1M per tax year (£2M in knowledge-intensive companies)
- CGT deferral — defer existing capital gains by reinvesting into EIS
- Loss relief — if the company fails, losses can be offset against income tax
- CGT exemption — no capital gains tax on profits after 3+ years
- IHT exemption — EIS shares qualify for Business Property Relief after 2 years
SEIS — Seed Enterprise Investment Scheme
SEIS targets very early-stage UK startups, offering even more generous tax reliefs than EIS in recognition of the higher risk profile of seed-stage investment.
- 50% income tax relief on investments up to £200,000 per tax year
- CGT reinvestment relief — 50% CGT exemption on gains reinvested via SEIS
- Loss relief — losses offset against income or capital gains
- CGT exemption — no CGT on qualifying SEIS shares held 3+ years
- Highest relief available — the most tax-efficient investment vehicle currently in UK law
Why EIS & SEIS Suit the HNWI Portfolio
For high net worth investors with income tax or CGT liabilities, EIS and SEIS are among the most powerful tools available in UK law. Beyond the headline tax reliefs, they offer:
- Downside protection — loss relief means HMRC effectively shares in any loss, significantly reducing net downside exposure
- CGT portfolio management — defer or eliminate CGT from other investments by channelling gains into EIS
- IHT planning — EIS shares can pass outside the estate after 2 years, a powerful tool for estate planning
- High-growth exposure — access to early-stage UK companies with significant upside potential
- Government-backed — HMRC-approved schemes with established legal frameworks and investor protections
Qualifying Criteria
EIS and SEIS opportunities presented by Morgan Spencer are unregulated products not covered by the FCA or FSCS. They are suitable exclusively for investors who meet one or more of the following criteria:
High Net Worth Individual
Annual income of £100,000+ or net assets of £250,000+ (excluding primary residence and pension)
Self-Certified Sophisticated Investor
Member of a network of business angels, director of a company with turnover £1M+, or has made 2+ investments in unlisted companies in the past 2 years
Register Your Interest in EIS & SEIS
Complete our short enquiry form and a member of the Morgan Spencer team will be in touch to discuss current EIS and SEIS opportunities, confirm your investor status, and outline available tax reliefs.
Risk Warning: EIS and SEIS investments are not regulated by the FCA and are not protected by the FSCS. Capital is at risk and you may lose your entire investment. These are high-risk investments in early-stage companies. Tax reliefs are subject to HMRC approval and individual circumstances. Past performance is not a guide to future results. These investments are suitable only for High Net Worth Individuals and Self-Certified Sophisticated Investors. Independent financial and tax advice should be sought before investing.