You can make a claim for Enterprise Investment Scheme disposal relief in SimpleStep mode:
- Go to the Capital Gains section.
- Go to the Asset Details screen and enter the details.
- Tick the box Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief.
- Enter the amount of loss in the box EIS disposal relief – this box is for informational purposes only and will not decrease any gains/tax due at this point.
- Go to 2014–15 losses. Tick the box Do you wish to change the way in which losses are off-set?.
- Enter the amount of loss in the appropriate box, depending on how you want to allocate it.
- To offset the loss against previous years, enter the tax adjustment (tax due in previous years minus the loss) in the box Working out your tax > Tax Adjustments > Adjustments to an earlier year, that decrease your tax.
HMRC Forms mode
- Go to the Capital Gains pages and complete the information on CG1 and CG2, filling in the totals as required.
- Go to the Check and Finish page and select Attach.
- Browse to where the pdf summary is saved and attach it.
For further assistance on EIS and Capital Gains Tax, read the HMRC helpsheet.
To make a claim for Enterprise Investment Deferral Relief please refer to our Knowledge Base article on: How do I make a claim for Enterprise Investment Scheme deferral relief?