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Posted Mon, 16 Jan 2023 14:59:20 GMT by Matthew
Hello, I see that the EIS claim forms now have "I have already claimed Income Tax relief for the relevant year(s)" and "I have already claimed deferral relief for the relevant year(s)". When should they be ticked? Should they be ticked if a claim has already been made for the same UIR? Or should they be ticked if a claim has already been made for the same tax year by any investment? Should they only be ticked when making a claim in the particular section. For example, can the Income Tax relief box be ignored if only claiming deferral relief? Thank you.
Posted Fri, 20 Jan 2023 13:45:06 GMT by Matthew
I managed to get through on the phone and I've been told that those boxes should only be checked when filling in the particular section if relief has already been claimed by any investment for the same tax year(s) being claimed for.

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