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Home / Simons-Taxes / Personal and employment tax / Part E3 Reliefs for investors / Division E3.8 Seed enterprise investment scheme

Division E3.8 Seed enterprise investment scheme

Personal and employment tax

Division E3.8 Seed enterprise investment scheme

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E3.801 Seed enterprise scheme (SEIS) regime鈥攐verview

E3.802 Eligibility for SEIS and the risk to capital condition

E3.804 Advance assurance from HMRC for SEIS

E3.805 Requirements for being a qualifying investor for SEIS

E3.806 What constitutes a substantial interest in a company

E3.815 SEIS shares must meet certain requirements

E3.825 The issuing company must meet certain requirements

E3.826 More on the trading requirement

E3.845 Time limits for claims and entitlement to make a claim

E3.847 Compliance statement (form SEIS1) and certificate (form SEIS3)

E3.850 Attribution of SEIS income tax relief to shares

E3.851 Circumstances under which SEIS relief may be withdrawn or reduced

E3.852 Premature disposal of shares leading to withdrawal or reduction of SEIS income tax relief

E3.853 Value received by an investor leading to withdrawal or reduction of SEIS relief

E3.854 Calculations of withdrawal of SEIS income tax relief where value is received

E3.855 Acquisition of trade or trading assets or share capital, can result in loss of SEIS relief

E3.856 Relief subsequently found not to have been due

E3.860 Assessments to withdraw relief, and interest on overdue tax

E3.862 Obligation to notify HMRC of disqualifying events, and HMRC powers

E3.870 Continuity of SEIS relief where issuing company is acquired by new company

E3.880 Exemption from CGT on the disposal of SEIS shares

E3.881 CGT loss arising on the disposal of SEIS shares

E3.882 CGT impact of company reorganisations and reconstructions under SEIS

E3.883 SEIS reinvestment relief on gains reinvested in SEIS shares

E3.884 Restrictions on SEIS reinvestment relief

E3.885 Withdrawal or reduction of SEIS reinvestment relief

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