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How do I claim reinvestment relief for SEIS shares?

Article ID: 2349
Last updated: 14 Mar, 2019

For comprehensive information on the Seed Enterprise Investment Scheme (SEIS), including when you can claim relief, read HMRC guidance: Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs.

To claim reinvestment relief for SEIS shares you'll need to complete the claim form that was attached to the SEIS3 certificate. This certificate is provided by the company being invested in.

Follow the instructions below to make the claim.

SimpleStep mode 

  1. Go to Capital Gains Tax > Asset Details.
  2. Complete the entries relating to the disposal as necessary.
  3. Tick the box for Tick box if you are claiming any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief.
  4. Click on Next Step.
  5. Enter the amount of gain on the property that's exempt from Capital Gains Tax by virtue of the SEIS reinvestment relief claim in the box labelled Amount of gain qualifying for Seed Enterprise Investment Scheme exemption (SEIS).
  6. Go to Other CGT information
  7. Click on Click here.
  8. Enter as much information relating to the disposal as possible and clearly state that a claim for SEIS reinvestment relief is being made.
  9. Go to Check & Finish > Attach > Add PDF and attach the claim form.

HMRC Forms mode

  1. Go to Capital Gains > CG 1.
  2. Enter total gains into box 3.
  3. Enter the amount of gain on the property that's exempt from Capital Gains Tax by virtue of the SEIS reinvestment relief claim in box 5.
  4. Go to Capital Gains > CG 2.
  5. Complete boxes 30 to 34 in the normal way including full details of the disposal.
  6. Enter OTH in box 35.
  7. Enter full details of the share subscription and the claim against the gain on the sale of the property in box 38 and clearly state that a claim for SEIS reinvestment relief is being made.
  8. Go to Check & Finish > Attach > Add PDF and attach the claim form.
Article ID: 2349
Last updated: 14 Mar, 2019
Revision: 8
Views: 1312
This article was:  


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folder Tax Return Production -> SA100 Individual Return