Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (Self Assessment helpsheet HS393)
Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
26MayApril20242025 — See all updates
Documents
HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2024)(2025)
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HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2023)(2024)
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HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2022)(2023)
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HS393 Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (2021)(2022)
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Details
This helpsheet explains how to claim Income Tax relief and some Capital Gains Tax reliefs under the Seed Enterprise Investment Scheme. It also gives guidance on when an investor is eligible to make a claim.
There is more information available on investment schemes.
Updates to this page
Published 4 July 2014
Last updated 26 MayApril 2024
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Update history
2025-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2024-05-02 18:47
The ‘How to claim Income Tax relief’ section of the 2023 to 2024 helpsheet has been updated to show the maximum amount of subscriptions you can claim relief for is £200,000. The helpsheet for tax year 2019 to 2020 has been removed.
2024-04-06 00:15
HS393 Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs (2024) has been added to the page.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:30
A new version of the helpsheet has been added for the 2021 to 2022 tax year, and the versions for tax years 2016 to 2017 and 2017 to 2018 been removed.
Details
This helpsheet explains how to claim Income Tax relief and some Capital Gains Tax reliefs under the Seed Enterprise Investment Scheme. It also gives guidance on when an investor is eligible to make a claim.
There is more information available on investment schemes.
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2024-05-02 18:47
The ‘How to claim Income Tax relief’ section of the 2023 to 2024 helpsheet has been updated to show the maximum amount of subscriptions you can claim relief for is £200,000. The helpsheet for tax year 2019 to 2020 has been removed.
2024-04-06 00:15
HS393 Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs (2024) has been added to the page.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:30
A new version of the helpsheet has been added for the 2021 to 2022 tax year, and the versions for tax years 2016 to 2017 and 2017 to 2018 been removed.