The above information can be found on the EIS3 certificates that the company, or fund will supply you post investment.
The HMRC office authorising the issue of the EIS3 certificate and its reference (as shown on the certificate).The date the shares were issued (often different from the date you invested).The amounts, per company, for which you’re claiming relief.The names of the companies in which you’ve invested.To claim Enterprise Investment Scheme tax relief, you'll need to provide HMRC with the following information: When and how to claim your EIS tax relief. While the rules state you cannot claim tax relief on investments into companies with which you are ‘connected’ by significant financial interest or employment, these rules do not apply where only deferral relief is claimed.ģ. Gains arising up to three years before, and one year after, the shares are issued can be deferred and there is no limit on the amount that can be invested. Gains deferred in this way wash out on death. Capital Gains Tax deferral relief freezes the gain, and the tax liability is deferred until the shares are disposed of, although a further EIS investment can be made when that happens, to defer the tax liability again. If you have capital gains greater than the annual exemption, these can be deferred by making an Enterprise Investment Scheme investment. IHT exemption after two years through business property relief (BPR)
Option to claim losses against capital gains or incomeĭefer CGT payable on disposal of any asset
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