Answer

What documents do I need for SEIS advance assurance?

You need a business plan, latest accounts or forecasts, your articles of association and any shareholders agreement, the proposed share issue terms and use of funds, current shareholdings, and details of at least one prospective investor. Nothing needs to be audited or lawyer-drafted. What matters is that the documents agree with each other.

The checklist

DocumentRequired?What HMRC looks for
Business planYesThe trade, the market, and genuine growth intentions
Latest accounts or forecastsYesConsistency with the amount being raised
Articles of associationYesShare classes and any preferential rights
Shareholders agreementIf one existsTerms that might make the investment low-risk
Current shareholdingsYesControl, connected persons and group structure
Proposed share issue detailsYesAmount, share class, price and timing
Use of fundsYesSpend that grows the trade, not acquisitions or debt repayment
Prospective investor detailsYesA real named investor with contact details
Prior grants or state aidIf applicableWhether headroom under the limits is reduced
Risk-to-capital statementStrongly advisedReal risk to the investor's money

What trips applications up

  • A plan written for investors that never states what the money is spent on
  • Forecasts that do not reconcile with the raise amount
  • Articles granting investor protections that make the shares look low-risk
  • No prospective investor named
  • Subsidiaries or group activity left out
  • Trading start date or first commercial sale asserted but not evidenced

How we collect it

Our application form walks through all of the above in one pass, including an optional pitch deck upload, and we come back to you only where something is missing or inconsistent. You do not need to draft anything for HMRC yourself.

Primary sources

What Mida OS actually does

We are a boutique SEIS and EIS consultancy in the UK. We check your eligibility, draft and file the advance assurance application with HMRC, and answer HMRC's questions until the letter arrives. Fixed fee of £449 for SEIS, EIS or both, and every application we have filed has been approved. After your round closes we file the SEIS1 or EIS1 compliance statement and issue SEIS3 and EIS3 certificates at £50 per investor.