Note that this scheme closed to new investment from 6 April 2023 onwards.
As described above in E3.911, an investor may not claim SI relief without a compliance certificate issued by the SE. However, before issuing a compliance certificate, the SE must provide HMRC with a compliance statement1. This is a statement that the requirements for SI relief, other than those that relate to the individual, are met and have been met at all times since the investment was made. It must be in such form as HMRC prescribe and must contain any additional information HMRC may reasonable require (including information about investors) and a declaration that the statement
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Web page updated on 17 Mar 2025 16:52