SEIS, EMI & R&D Advice

I'm a UK tax adviser working with founders and high-net-worth individuals to get the most out of the UK's headline tax reliefs — primarily SEIS, EIS, EMI, and R&D tax credits.

On the SEIS/EIS side, I work with founders to structure their fundraises so UK investors can claim relief — including overseas-parented companies (Delaware C-corps in particular) establishing a qualifying UK permanent establishment, OS IN01 registrations, HMRC Advance Assurance, and the compliance cycle through to investor SEIS3/EIS3 certificates. With the April 2026 Budget doubling EIS limits to £10m annually and £24m lifetime (£20m / £40m for KICs), there's significantly more headroom for growth-stage companies than there's been in years.

On EMI, I help companies design and implement Enterprise Management Incentive option schemes — the UK's most tax-advantaged way to grant options to employees. That covers eligibility, valuation agreements with HMRC, scheme rules, and the ongoing compliance to keep the scheme qualifying. Done well, EMI lets employees benefit from BADR's relaxed 5% rule on exit, with CGT at the BADR rate rather than full income tax — a meaningful advantage in any equity story.

On R&D tax credits, I help companies identify and substantiate qualifying activity under the merged RDEC scheme and the enhanced regime for R&D-intensive SMEs — particularly important for tech and AI businesses where qualifying spend is often understated and documentation requirements have tightened considerably under HMRC's stricter compliance posture.

Feel free to book in a call - https://calendly.com/upstacktax/30min