Enterprise Investment Scheme: assurance application to HMRC

Note: this resource is being reviewed in the light of the Finance Act 2015 and the draft venture capital legislation (published on 24 March). For further information about the Act, see Legal update, Finance Bill 2015 receives Royal Assent and Legal update, Venture capital schemes: draft legislation to implement March 2015 Budget announcements published for consultation.

Letter seeking assurance from HMRC that the company issuing shares is a qualifying company for the purposes of the Enterprise Investment Scheme.

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 the company is a qualifying community energy organisation.


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