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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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SEIS: income tax relief: supplementary and general: transfers between spouses or civil partners

ITA07/S257H

Transfers of shares between spouses or civil partners are not treated as a disposal. The SEIS relief remains attributable to the shares until a disposal or other relevant event by the spouse or civil partner to whom they were transferred.