Seed enterprise investment relief scheme: assurance application to HMRC
A standard document application for assurance that the shares to be issued will satisfy the requirements of the seed enterprise investment scheme.
As confirmed in the 2016 Budget, clause 28 of the Finance Bill 2016 includes all energy generation activities in the list of excluded activities for shares issued on or after 6 April 2016.
HMRC has published a template application for assurance. For further details, see Legal update, HMRC publishes EIS and SEIS advance assurance application.