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HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
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SEIS: company and investor procedures: investor claims: action after receipt

Where a claim is accepted (either without enquiry or after enquiry) this should be notified to the Small Company Enterprise Centre (SCEC) office dealing with the company. If there is an SEIS3 claim form send a copy of it to the SCEC office, using form MS117 LFC. If there is no SEIS3 claim form, complete an S/EIS3 (Internal) and send this. That form is also available on LFC. Sending these forms enables the SCEC to check that the investor qualifies for the relief and that the amount and year are correct, and assists the Inspector in arranging for any reduction of relief which may be needed at a later stage.

Claims to income tax relief totalling less than £5000 need not be referred to SCEC.