Enterprise Investment Scheme: assurance application to HMRC
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 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 EIS relief.
Note: HMRC has produced a template application for assurance. For further detail, see Legal update, HMRC publishes EIS advance assurance application.