INVESTOR DATA ROOM 1in7 SEED ROUND 2026

Tax Relief

THE RAISE

SEIS

Seed Enterprise Investment Scheme

1in7 is seeking SEIS Advance Assurance from HMRC. On conversion, your shares will qualify for significant UK tax relief — making the effective cost of investing substantially lower.

CGT ON PROFITS

0%

No Capital Gains Tax on any profit when you sell your shares (normally 20–28%).

CGT DEFERRAL

Available

Defer existing capital gains by reinvesting into SEIS — pause your CGT liability for the life of the investment.

On a £25,000 investment

Income Tax Relief at 50%

£12,500 back from HMRC.

Net cost of your £25,000 investment: £12,500

INCOME TAX RELIEF

50%

Claim half your investment back against your income tax bill in the year of investment.

LOSS RELIEF

Up to 67%

If the company fails, you can claim loss relief — reducing your effective downside to as low as ~£7K on a £25K investment.

£25,000 Investment — Full Worked Example

Investment amount
£25,000
Income Tax Relief (50%)
−£12,500
Your effective net investment
£12,500
If it fails: Loss Relief (45% of net)
−£5,625
Worst case effective loss
~£6,875
If it succeeds: CGT on profits
£0

How to Claim

Step 1 — Invest now:
Sign the ASA and transfer funds. Your investment is made at this point.

Step 2 — Conversion occurs:
When the Series A closes and your ASA converts to shares, 1in7 will apply to HMRC for SEIS3 compliance certificates.

Step 3 — Claim your relief:
Once SEIS3 certificates are issued (typically 2–4 months post-conversion), you use them to claim your 50% income tax relief via your self-assessment tax return.
You can also amend a prior year return to receive relief earlier.

Important condition

You must hold the shares for a minimum of 3 years to retain SEIS relief. You cannot be an employee, director with a material interest, or otherwise "connected" to the company.
SEIS relief is subject to HMRC approval and your individual tax circumstances — seek independent advice from a qualified tax adviser.

SEIS vs EIS –
Which Applies

Feature
SEIS (This Round)
EIS (Future Rounds)
Income Tax Relief
50%
30%
CGT Exemption
Yes
Yes
Loss Relief
Up to 67%
Up to 61.5%
Company stage
Very early (this round)
Growth stage
Annual investor limit
£200,000
£1,000,000

SEIS offers more generous relief because it applies to the very earliest, highest-risk stage of investment — which is exactly where 1in7 is today.

Ready to Join the 1in7 Mission?

We're raising £250,000 to transform education for neurodivergent children.
Your investment changes lives — and builds a platform in a £10B market.

CONTACT

Sean Rafter, CEO & Founder

e: sean@1in7.org
t:
+44 (0)7467 875 533