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Seed Enterprise Investment Scheme

A basic guide for users of the Seed Enterprise Investment Scheme (SEIS)

Capital Gains Tax reliefs on shares

Enterprise Investment Scheme Relief, Gift Hold-Over Relief, Taper Relief and how to claim them

An Introduction to the Enterprise Investment Scheme (EIS)

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors

An introduction to the Enterprise Investment Scheme

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors

1.6 Investment through EIS Funds

1.6 Investment through EIS Funds You can also invest through an Enterprise Investment Scheme (EIS) Fund, which will invest on your behalf in a number of qualifying companies. You are still the owner of the shares, …

PART 2 - EIS and the Company

Part 2 - EIS and the company In order for its investors to be able to claim, and keep, the Enterprise Investment Scheme (EIS) tax reliefs relating to their shares, the company which issues the shares has to meet a …

Background

Background information to the Seed Enterprise Investment Scheme (SEIS) applied for shares issued on or before 6 April 2012

EIS/SEIS(AA) - Advance Assurance Application

Companies use this form in advance of a share issue, to check that it will meet the Enterprise Investment Scheme or Seed Enterprise Investment Scheme qualifying conditions

Revenue & Customs Brief 17/10

A change of practice by HMRC extends share loss relief to subscriptions by joint owners and nominees

Revenue & Customs Brief 77/09

This brief explains how the Enterprise Investment Scheme rules apply where a company is carrying on the relevant trade, preparatory work or research and development in partnership

Additional sources of information

An overview for companies and potential investors who have heard of the EIS and want to know more about it and how it works

1.2 The Tax Reliefs available

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors

2.5 How a company qualifies

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors

2.1 The kind of company which can use the Scheme to raise money

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors

EIS1 - Enterprise Investment Scheme - Compliance Statement

Use form EIS1 to ensure your company is compliant with the Enterprise Investment Scheme

Enterprise Investment Scheme (EIS) and Co-productions in Film and Television

Responding to an article in ScreenDaily on co-production in Film and Television claiming under the Enterprise Investment Scheme.

2.2 Limit on money raised

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors

Seeking clearance or approval for a transaction

Details of clearances and approvals provided for in the Taxes Acts

Procedures for using the scheme

Procedures for using the Seed Enterprise Investment Scheme (SEIS)

1.3 Connection with the company

An outline of the Enterprise Investment Scheme for prospective users, including companies and investors