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.
For shares issued on or after the date the Finance Bill 2014 receives Royal Assent, companies that benefit from DECC renewable obligations certificates or renewable heat incentive subsidies will not qualify for SEIS relief.
Note: HMRC has published a template application for assurance. For further details, see Legal update, HMRC publishes EIS and SEIS advance assurance application.