Enterprise Investment Scheme: assurance application to HMRC
NOTE: This resource is being reviewed in light of the Finance (No. 2) Bill 2015. For more information, see Legal update, Finance (No. 2) Bill 2015 as published: business tax measures.
Letter seeking assurance from HMRC that the company issuing shares is a qualifying company for the purposes of the Enterprise Investment Scheme.
For shares issued on or after 6 April 2015, companies that benefit substantially from any subsidy for the generation of renewable energy will not qualify for relief unless the company is a qualifying community energy organisation.