SEIS Carry Back Relief

Hello, I'm completing my online self-assessment for the previous (2022/2023) tax-year. In the current tax-year (2023/2024) I've invested in an SEIS qualifying company, and would like to use the carry-back ability of SEIS to claim relief on the 2022/2023 tax-year I am currently filing my self-assessment for. Am I able to claim this 2023/2024 investment directly with the online 2022/2023 self-assessment form, under 'Subscriptions for shares under the Seed Enterprise Investment Scheme:' in the 'Other tax reliefs and deductions' section, as if the investment occured in 2022/2023, or are carry-backs treated differently? Thank you, Ryan

Hi ryan782,

You can claim it in 2023 and give full details of the investment at the additional information details box.
You will also need to send in the actual certificate as evidence for the details to be correctly noted.

Thank you.

 

Ok, Thank you.