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  • "The circumstances in which you can claim Income Tax relief

    If you have received a form SEIS3 for any investment you made in shares issued during the year ended 5 April 2013, you can claim relief provided you are eligible for relief in respect of the shares (see below).

    How to claim Income Tax relief

    Enter in box 11 in the ‘Other tax reliefs’ section on page Ai 2 of the *Additional information *pages, the total amount of the subscriptions on which you are now claiming relief (but not more than the maximum figure of £100,000).
    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.Then enter details of each investment in the ‘Any other information’ box, box 19, on page TR 7 of the tax return.

    The details needed in respect of each investment are:

    • the name of the company invested in

    • the amount on which you are claiming relief for this year

    • the date of issue of the shares

    • the name of the HM Revenue & Customs office authorising the issue of the certificate, and their reference (as shown on the certificate)

    • if you have subscribed more than £100,000 for shares on which relief could be claimed, how you want the relief attributed to them. See ‘How much Income Tax relief can you get for your subscriptions for shares’ on page 3 of this helpsheet.

    List all subscriptions on which relief is claimed, even if you had to restrict the amount you entered in box 11 in the ‘Other tax reliefs’ section on page Ai 2 of the A*dditional information *pages, because it would have exceeded the maximum.

    We may ask to see form SEIS3 to support your claim, so keep it safe."

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