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Thanks.
So i submitted a 2012/13 and a 2013/14 return with my round 1 and round 2 investments included; claiming 50% back of each.
Should i now submit a 2014/15 return, placing the total claim amount (40% of remaining 50%) in box 11 and explain the dissolution in box 19?
If so, what details need to be included in 19? Just the dissolution reference along with the investment amounts and what has already been reclaimed?
thanks @hamster
lower rate taxpayer: for a £1,00o investment, 50%, or £500 relief on your income tax due to SEIS investment vehicle, then 20% (£100) on the remaining £500 due to dissolution - making £600 in total offset against your income tax - probably over a number of tax years, although if you've claimed nothing yet then you can offset it against this year's tax, which will reduce the amount you pay in January and July next year.
higher rate taxpayer: as hamster illustrated
upper rate taxpayer: initial 50%, then 45% (£225) of remaining £500
claim in box 11, with details in box 19 - remember it's SEIS not EIS..