EIS income tax relief can only be claimed once a compliance certificate (form EIS3) has been issued to the investor by the issuing company (see E3.158)1. Relief is given for the tax year in which the shares are issued, irrespective of the date of issue of the compliance certificate (form EIS3)2. A claim for EIS income tax relief will normally be made in the self-assessment return of the investor3. If a tax return has already been submitted to HMRC before the issue of form EIS3, then usual procedures for an amendment of the return should be followed (see E1.213)4.
If the time limit for an amendment to the return has passed (see E1.213), the investor can make a separate claim using the claim section of
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