WHAT is SEIS/EIS
UK Tax Relief
EIS/SEIS Tax Relief relating to the Film, Game & Ai industry
To encourage entrepreneurship and support the UK’s creative industries, His Majesty’s Revenue & Customs (HMRC) provides a range of tax incentive schemes for UK taxpayers who invest in qualifying companies established and operating within the United Kingdom.
DRagon Movie Classics Ltd has received HMRC approval under the Seed Enterprise Investment Scheme (SEIS) and the Enterprise Investment Scheme (EIS).
SEIS and EIS provide eligible UK investors with significant income tax relief and potential capital gains tax advantages when investing in qualifying early-stage and growth-focused businesses. These government-backed schemes are designed to stimulate investment into innovative companies while offering investors meaningful tax efficiencies.
These schemes are available only to qualifying UK taxpayers, and tax treatment will depend on individual circumstances. Investors should seek independent professional advice before making any investment decisions. All schemes remain subject to legislative change and ongoing HMRC compliance requirements.
UK tax payers should note that tax treatment depends on the individual circumstances of each client and may be subject to change in the future. To learn more about how SEIS/EIS works, please read the online HMRC guidance or contact your professional tax advisor.
DRagon Movie Classics Ltd offers investors a simple and straightforward opportunity to participate in a growing company positioned within the entertainment industry.
All legal documentation relating to investment rounds is prepared and administered via SeedLegals, ensuring full compliance with UK regulatory requirements and HMRC SEIS/EIS guidance.
DRagon Movie Classics Ltd
UK Government-Approved Tax Efficiency Structure
DRagon Movie Classics Ltd is fully approved for:
• SEIS (Seed Enterprise Investment Scheme)
• EIS (Enterprise Investment Scheme)
These government-backed investment frameworks are designed to encourage private investment into early-stage and growth companies within the United Kingdom while providing investors with significant tax efficiencies.
1️⃣ SEIS – Seed Enterprise Investment Scheme
(Early-stage investors)
SEIS is designed to encourage investment into qualifying UK growth companies.
Investor Benefits
• 50% Income Tax Relief on the amount invested
• Up to £200,000 per tax year eligible
• Capital Gains Tax (CGT) exemption after 3 years
• Loss relief protection if the investment underperforms
• CGT reinvestment relief available
Example (Illustrative Only)
£10,000 investment
→ £5,000 income tax relief
→ Effective net exposure: £5,000
If held for 3+ years, any gain is CGT free.
2️⃣ EIS – Enterprise Investment Scheme
(Growth-stage investors)
EIS supports companies as they scale following the SEIS stage.
Investor Benefits
• 30% Income Tax Relief
• Up to £1 million per tax year eligible
• CGT exemption after 3 years
• Loss relief protection
• CGT deferral relief available
Example (Illustrative Only)
£50,000 investment
→ £15,000 income tax relief
→ Effective exposure reduced to £35,000
How These Schemes Work Together
Layer Who Benefits Effect
SEIS Investor 50% tax relief + CGT benefits
EIS Investor 30% tax relief + CGT benefits
Combined Effect
• Investor downside risk reduced
• Tax-efficient capital deployment
• Incentivised long-term investment
• Support for early-stage company growth
Important Notice
DRagon Movie Classics Ltd operates within HMRC-approved SEIS and EIS frameworks, offering qualifying UK investors access to attractive tax efficiencies. Eligibility remains subject to HMRC approval and individual investor circumstances.
As with all tax-efficient investments, outcomes will depend on individual tax positions and prevailing legislation.
Investors should always seek independent financial and tax advice before making an investment decision.