Seed enterprise investment relief scheme: assurance application to HMRC

Note: this resource is being reviewed in the light of the Finance Act 2015. For further information about that Act, see Legal update, Finance Bill 2015 receives Royal Assent.

A standard document application for assurance that the shares to be issued will satisfy the requirements of the seed enterprise investment scheme.

HMRC has published a template application for assurance. For further details, see Legal update, HMRC publishes EIS and SEIS advance assurance application.

Note that the list of excluded activities is amended with effect from 6 April 2015. From that date, an additional exclusion applies so that companies that benefit substantially from any subsidy for the generation of renewable energy will not qualify for relief unless it is a qualifying community energy organisation.


 

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