How long do I have to claim EIS or SEIS relief?

Five years from the 31 January following the tax year of the investment. An investment made in the 2023/24 tax year can be claimed until 31 January 2030.

Can I claim EIS relief before I have the EIS3 certificate?

No. The company can only issue the certificate after HMRC approves its compliance statement, and nothing can be claimed until it arrives. If you invested more than six months ago and have no certificate, chase it.

What happens if I sell EIS shares within three years?

HMRC claws back the income-tax relief, and the capital-gains exemption is lost with it. Gifting the shares or receiving value back from the company within three years has the same effect.

Which tax year does an investment fall into?

The UK tax year runs from 6 April to 5 April. An investment on 3 April and one on 8 April sit in different years, with different claim windows and different annual caps.

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EIS and SEIS claim deadlines, explained (and how angels miss them)

Tero team

The team behind Tero

2 min read

Updated 13 July 2026

SEIS & EISDeadlines

Key takeaways

Nothing happens without the certificate. You can only claim once the company sends the SEIS3/EIS3. If you invested more than six months ago and don't have one, chase it.
The claim window is five years, precisely defined. Five years from the 31 January following the tax year of the investment. Portfolios built across many tax years are exactly where one quietly expires.
The three-year clawback is part of exit maths. Sell, gift or receive value back within three years and HMRC claws the relief back.

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SEIS and EIS relief is generous, but it is not automatic. Three dates decide whether you actually get the money, and two of them are commonly missed.

1. The certificate (no date, but everything waits on it)

You cannot claim anything until the company sends you a SEIS3 or EIS3 certificate, which it can only do after HMRC approves its compliance statement. Companies routinely take months, and early-stage founders forget. If you invested more than six months ago and have no certificate, chase it.

2. The claim window: five years, precisely defined

You must claim within five years of the 31 January following the tax year of your investment. Concretely: invest any time in the 2023/24 tax year (6 April 2023 to 5 April 2024) and the clock runs to 31 January 2030. It sounds like forever; portfolios of ten-plus positions across many tax years are exactly where one quietly expires.

3. The clawback: three years

Sell, gift, or receive value back within three years of the investment and HMRC claws the relief back. If an exit conversation starts at month 30, the relief is part of the negotiation maths.

The practical system

For each position, record: investment date, tax year (mind the 6 April boundary), certificate received or chased, claim filed, and the three-year date. A spreadsheet works. Tero's relief tracker does it automatically: it flags missing certificates, computes each claim-by date, and shows your true net downside per position.

Information, not tax advice. Rates and windows are as published by HMRC at the time of writing; confirm your own position with your accountant.

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Questions this guide answers

How long do I have to claim EIS or SEIS relief?: Five years from the 31 January following the tax year of the investment. An investment made in the 2023/24 tax year can be claimed until 31 January 2030.
Can I claim EIS relief before I have the EIS3 certificate?: No. The company can only issue the certificate after HMRC approves its compliance statement, and nothing can be claimed until it arrives. If you invested more than six months ago and have no certificate, chase it.
What happens if I sell EIS shares within three years?: HMRC claws back the income-tax relief, and the capital-gains exemption is lost with it. Gifting the shares or receiving value back from the company within three years has the same effect.
Which tax year does an investment fall into?: The UK tax year runs from 6 April to 5 April. An investment on 3 April and one on 8 April sit in different years, with different claim windows and different annual caps.

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