SEIS is claimed on a round-by-round basis. You'll have to do one form SEIS3 for your first round investment, and another for your second round investment of £40.43 (note this amount will have to be a multiple of £1.49 so that you get whole shares).
So it'll be two separate claims for all investors who take part in both rounds. But it's worth noting that if you don't claim the up-front tax relief under SEIS, you won't be take advantage of the even more exciting (for tax fans) back-loaded potential advantages (like not having to pay any capital gains tax if you make money on your shares - see here for the full details). It probably means filling in a tax return, but I'm definitely doing it, even for my smallest investments!
We will help the Microcosm team work through the certification procedure which will lead to individual investors actually being able to claim the relief. But it's hard to predict exactly when the forms will appear - as it depends on the 70% spent/4 months trading requirement being hurdled first.
SEIS is claimed on a round-by-round basis. You'll have to do one form SEIS3 for your first round investment, and another for your second round investment of £40.43 (note this amount will have to be a multiple of £1.49 so that you get whole shares).
So it'll be two separate claims for all investors who take part in both rounds. But it's worth noting that if you don't claim the up-front tax relief under SEIS, you won't be take advantage of the even more exciting (for tax fans) back-loaded potential advantages (like not having to pay any capital gains tax if you make money on your shares - see here for the full details). It probably means filling in a tax return, but I'm definitely doing it, even for my smallest investments!
We will help the Microcosm team work through the certification procedure which will lead to individual investors actually being able to claim the relief. But it's hard to predict exactly when the forms will appear - as it depends on the 70% spent/4 months trading requirement being hurdled first.