Seed enterprise investment relief scheme: assurance application to HMRC

A standard document application for assurance that the company issuing shares is a qualifying company for the purposes 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, see HMRC, advance assurance application.


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