EIS3 FORM PDF

Graphene Composite GC is a nano-materials technology company that combines graphene, aerogels and other materials to produce a range of composites that are extremely light, and yet extremely resistant. There are many applications for this technology. The most obvious one might be the production of a light bulletproof vest that fits in a school bag. GC used the Enterprise Investment Scheme to raise funds in this round, which meant that investors were potentially entitled to tax relief. If you need a refresher on the various investment schemes available to start-ups and early-stage companies, look no further! Here is a description of the main venture capital schemes.

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To view this licence, visit nationalarchives. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. It also gives some guidance on the circumstances in which an investor is eligible to make a claim. This form is used by the company invested in to certify that certain conditions of the scheme are satisfied.

Include any amount for which you received relief by way of an increase in your PAYE code or a reduction of a payment on account.

You may need to take this into account if a new share issue is being added to an existing holding in the same company. For this purpose, an associate includes a spouse or civil partner, lineal ancestor or descendant, a business partner and certain persons with whom the individual has connections through a trust.

A paid director is one who receives, or is entitled to receive, any form of payment from the company other than certain items such as reimbursements of expenses allowable for tax purposes. To claim relief, each joint owner should get form EIS3 from the company. Tax relief for a different year — your choices The general rule is that the relief is available for the tax year in which the shares are issued.

The date the fund closed will be shown on the form EIS5 which the fund manager gives you. As described above, you can claim to have relief in the year before that in which the shares were issued.

In either of these cases, you can opt for the relief to be attributed to certain shares, or to be attributed proportionately to all the shares. You may want to take professional advice on which course to take.

Also, if you have received value from the company, the amount on which you claim relief must be restricted the company will have stated the amount on form EIS3. The notes on forms EIS3 and EIS5 explain situations when your relief might be withdrawn or reduced, and in which you would be obliged to make a report to us.

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Enterprise Investment Scheme – Income Tax relief (Self Assessment helpsheet HS341)

It usually takes HMRC around three months to process this application. The date the fund closed will be shown on the form EIS5 which the fund manager gives you. How to claim EIS tax relief. This does not apply, subject to certain conditions, at any time when the only shares issued are the original subscriber shares. Manchester ripe for business investment says Chief Secretary to the Treasury 23 November Cash generative with strong profit marginsExperienced and passionate management teamScalable low-cost growth modelTarget return 7. You can attach these forms to your tax return to claim relief if you are eligible to do so. How to claim SEIS and EIS tax relief These conditions must be true for gorm duration of a period starting two years prior to the EIS share issue and lasting until three years after the investment is made.

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HS341 Enterprise Investment Scheme - Income Tax relief (2017)

To view this licence, visit nationalarchives. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. It also gives some guidance on the circumstances in which an investor is eligible to make a claim. This form is used by the company invested in to certify that certain conditions of the scheme are satisfied.

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How to claim EIS and SEIS tax relief

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