Clarification on EIS Tax Relief and Carry-Back for 2023-2024 Tax Return

Hi, I am currently in the process of completing my Self-Assessment tax return for the 2023-2024 tax year and would appreciate clarification on the following points regarding my Enterprise Investment Scheme (EIS) investments: - EIS Investment 1: Payment made: 02 April 2024 / EIS3 certificate received / Date of share issuance on EIS3 certificate: 20 May 2024 I have included this investment in my SA101 form (online) under "Other Tax Reliefs" (Box 2 - Subscriptions for Enterprise Investment Scheme shares) for the 2023-2024 tax year. As I already have the EIS3 certificate in hand, is this the correct method for claiming the tax relief? Since I am submitting my claim online, I assume there is no need to submit a separate EIS3 claim form (paper) to HMRC—could you please confirm? EIS Income Tax Relief Carry-Back: I understand that EIS income tax relief can be carried back under certain circumstances. I would like to confirm if I can carry back the following investment for the 2023-2024 tax year, provided I haven’t exceeded the relief limit for that year: - EIS Investment 2: Shares issued: 15 July 2024 (confirmation received from the company) / EIS3 certificate: Not yet received Would it be possible to wait until I receive the EIS3 certificate for this second investment and still include it in the 2023-2024 tax return, given that the filing deadline for the 2023-2024 return is 31 January 2025? I appreciate your guidance on these matters. Kind regards,

Hi,
Please refer to guidance at HS341 Enterprise Investment Scheme — Income Tax relief (2024).
Thank you.

Thank you for your reply. I have already reviewed this guidance thoroughly; however, I would like to seek further clarification on the following specific points regarding my EIS investments: I will be submitting my tax return online: - For my first EIS investment, I have included the relevant details in my SA101 form (Box 2) and also provided details about the investment in Box 19 on Page TR7 of my tax return and also attached the EIS3 certificate. Is my current approach correct in claiming tax relief? Do I need to submit a separate EIS3 claim form (paper) to HMRC? - Regarding my second EIS investment which falls for the 2024-2025 tax return period (Shares issued: 15 July 2024 (confirmation received from the company) / EIS3 certificate: Not yet received) . I would like to confirm if it is permissible to carry back this investment in my 2023-2024 tax return to claim tax relied once I receive the EIS3 certificate, considering the deadline for submission is 31 January 2025. Can I carry back this 2nd investment yo 2023-2024 tax return? Your assistance in clarifying these points would be greatly appreciated. Kind Regards,

Hi,
Yes this is the correct way to claim the relief.
For the 24/25 investment, you will need to wait until you have the EIS3 certificate and then make a claim.
You can do this by completing the sections on pages 3 and 4 of the certificate and send it in by post.
This allows you to carry back the relief to 2023/24.
Thank you.