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HMRC internal manual

Venture Capital Schemes Manual

SEIS: income tax relief: company and investor procedures: investor claims: conditions

An investor cannot claim tax relief until the company has sent in a compliance statement as described at VCM35040, and HMRC has authorised the company to issue a compliance certificate to the investor (claim form- SEIS3).

The investor must meet all the conditions needed to be a qualifying investor - see VCM32010.

An investor can claim relief up to five years after the 31 January following the tax year in which the investment was made. This is a longer period than for most reliefs, to take account of the fact that it is dependent on the company first making its application and having that approved.

Guidance on the SEIS coding process is in PAYE10047.