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by Undo Capital
December 15, 2025
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What Is the Gross Assets Limit (SEIS/EIS)?

Gross assets limit is the maximum value of a company’s total assets that HMRC allows at the time of investment for it to qualify for SEIS or EIS.

Gross Assets Limit Meaning

In the SEIS/EIS context, gross assets limit meaning refers to the cap on a company’s balance sheet size before it can issue qualifying shares. To define the gross assets limit, HMRC looks at the total value of assets (before deducting liabilities) just before the share issue. If the company is above the relevant SEIS or EIS threshold, the round will not qualify.

In practice, the gross assets limit definition helps keep these schemes focused on genuinely early-stage, growth companies rather than mature businesses. 

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Undo Capital handles everything — SEIS/EIS, investor agreements, share issue, and filings — in one simple, automated platform.

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Disclaimer: Our services are designed to assist startups and businesses with company formation, legal agreements, and funding-related documentation. We do not provide investment advice, financial advice, or tax advice, nor are we regulated by the Financial Conduct Authority (FCA). Participating in startups and early-stage enterprises carries inherent risks, including limited liquidity, absence of dividends, potential loss of investment, and dilution. Any decisions regarding investments should be made independently by the investor as part of a well-diversified portfolio.