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Article ID: 3268
Last updated: 03 Jan, 2023
How to effect the clawback of income tax relief on the EIS investment sold within 3 years? You must notify HMRC of the event as soon as you can as the clawback of EIS relief is not made under self-assessment but by a special assessment., and so HMRC will need to calculate and send this to you in order to settle it. . We also advise you to include a calculation showing how much relief needs to be withdrawn, and copies of the original EIS3 certificates.
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