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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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HM Revenue & Customs
Updated
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Remittance Basis: Exemptions: Business investment relief: Interaction of business investment relief with Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS)

If an individual claims business investment relief, there is nothing to prevent that individual from claiming either EIS or SEIS relief on the investment; provided that the qualifying criteria for all the schemes are met.

More detail on these schemes and their qualifying conditions can be found in the Venture Capital Schemes Manual (VCM);

  • for EIS see VCM10000 onwards
  • for SEIS see VCM30000 onwards.