UKIZ/VERIFICATION RECORD

Every figure

checked at source.

UKIZ publishes tax-scheme figures only where the number, the page it came from and the date it was checked can all be shown. This is the record of the last check, completed on 15 August 2026.

At the last check

20: figures verified unchanged
4: figures corrected
4: official links repaired

What the check found

Corrections are published, not quietly overwritten.

EIS company limits
HMRC guidance now states most companies can raise up to £10 million in any 12 months and £24 million over their lifetime. UKIZ had published the older £5 million and £12 million figures.
Both figures corrected, with the separate Northern Ireland specified-company limits added.
HMRC / GOV.UK — Apply to use the Enterprise Investment Scheme to raise money for your company
EIS gross assets
The gross asset test is now £30 million before the share issue and £35 million immediately after. UKIZ had published £15 million and £16 million.
Corrected, with the specified-company position noted separately.
HMRC / GOV.UK — Apply to use the Enterprise Investment Scheme to raise money for your company
Knowledge-intensive limits
Knowledge-intensive companies can now raise £20 million in 12 months and £40 million over their lifetime.
Corrected and moved into a dedicated knowledge-intensive rule set.
HMRC / GOV.UK — Use a venture capital scheme to raise money for your knowledge intensive company
SEIS figures
The £250,000 company limit, £350,000 gross assets test, three-year trading age, 25 employee limit, 50% relief and £200,000 investor limit all match current guidance.
Verified unchanged.
HMRC / GOV.UK — Apply to use the Seed Enterprise Investment Scheme to raise money for your company
Investor reliefs
Income Tax relief rates, annual investor limits, the three-year holding period, EIS deferral relief and SEIS reinvestment relief all match the current investor guidance.
Verified, and re-sourced to the consolidated investor relief page.
HMRC / GOV.UK — Tax relief for investors using venture capital schemes
Official links
Four GOV.UK links previously published by UKIZ returned 404 — the SEIS and EIS company pages and the HS341 and HS393 helpsheets had moved.
All four replaced with the current canonical GOV.UK URLs and re-checked.
HMRC / GOV.UK — Apply to use the Enterprise Investment Scheme to raise money for your company

Source register

Every official page UKIZ relies on, with the date the publisher last updated it where stated, and the date UKIZ last opened it.

HMRC / GOV.UK
Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (HS393)
Checked 2026-08-15 · URL repaired at last check
HMRC / GOV.UK
Apply to use the Seed Enterprise Investment Scheme to raise money for your company
Checked 2026-08-15 · publisher updated 2023-05-25 · URL repaired at last check
HMRC / GOV.UK
Apply to use the Enterprise Investment Scheme to raise money for your company
Checked 2026-08-15 · publisher updated 2026-04-06 · URL repaired at last check
HMRC / GOV.UK
Enterprise Investment Scheme — Income Tax relief (HS341)
Checked 2026-08-15 · URL repaired at last check
HMRC / GOV.UK
Tax relief for investors using venture capital schemes
Checked 2026-08-15 · publisher updated 2026-04-06
HMRC / GOV.UK
Use a venture capital scheme to raise money for your knowledge intensive company
Checked 2026-08-15 · publisher updated 2026-04-06
HMRC / GOV.UK
Venture capital schemes: apply for advance assurance
Checked 2026-08-15 · publisher updated 2024-12-18
HMRC
Venture Capital Schemes Manual
Checked 2026-08-15
Companies House / GOV.UK
Set up a limited company: step by step
Checked 2026-08-15
Intellectual Property Office
Intellectual property and your work
Checked 2026-08-15
Home Office / GOV.UK
Innovator Founder visa
Checked 2026-08-15
Home Office / GOV.UK
Global Talent visa
Checked 2026-08-15
Home Office / GOV.UK
UK Expansion Worker visa (Global Business Mobility)
Checked 2026-08-15
HMRC / GOV.UK
Claiming Research and Development tax reliefs
Checked 2026-08-15
Innovate UK / UKRI
Innovate UK — funding and support for innovation
Checked 2026-08-15
British Business Bank
Finance options and programmes for smaller businesses
Checked 2026-08-15
Department for Business and Trade
Invest in the UK
Checked 2026-08-15
Catapult Network
UK Catapult centres — specialist research and testing infrastructure
Checked 2026-08-15
HMRC / GOV.UK
Employing staff for the first time
Checked 2026-08-15

How to use this

Tax rules change at fiscal events and guidance pages move without notice. If you are relying on a figure, open the source, check the date, and take professional advice before you act on it.

SEIS figures →EIS figures →Capital Finder →

This is educational orientation, not tax, legal or immigration advice, and not an HMRC determination. Eligibility depends on the full circumstances of the company, the investor and the share issue under the rules in force at the time. Always check current HMRC guidance and take professional advice.