Guidance

Seed Enterprise Investment Scheme - Income Tax and Capital Gains Tax reliefs (Self Assessment helpsheet HS393)

Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.

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This helpsheet explains how to claim Income Tax relief and some Capital Gains Tax reliefs under the Seed Enterprise Investment Scheme. It also gives guidance on when an investor is eligible to make a claim.

There is more information available on investment schemes.

Published 4 July 2014
Last updated 6 April 2020 + show all updates
  1. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  2. The 2018 to 2019 helpsheet has been added.

  3. The telephone number for the Small Company Enterprise Centre in the 2015, 2016 and 2017 helpsheets has been removed as it's no longer available.

  4. The 2017 to 2018 helpsheet has been added.

  5. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  6. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  7. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  8. First published.