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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.9 Tax relief for social investments /Procedural aspects of withdrawing social investment relief / E3.930 Assessments and interest

E3.930 Assessments and interest

Personal and employment tax

E3.930 Assessments and interest

Note that this scheme closed to new investment from 6 April 2023 onwards.

Assessments for reducing or withdrawing SI relief are made for the tax year in which relief was obtained¹. The time limit for such an assessment, and for an HMRC notice stating that SI relief was not due (see E3.924) is six years from the end of the 'relevant year'². The relevant tax year is the year containing the end of a period

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D6.503 International movement of capital—reportable transactions and events

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

D1.404B Large company definition for R&D tax relief

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

E6.102K Statutory residence test—the definition of a 'home'