Claiming EIS Income Tax Relief via Self Assessment for Investments which don't have a EIS cert

Hi, All of the questions below are with the context of using the platform Crowdcube. I have already taken a look at the helpsheet https://www.gov.uk/government/publications/enterprise-investment-scheme-income-tax-relief-hs341-self-assessment-helpsheet/hs341-enterprise-investment-scheme-income-tax-relief-2024 but i don't find it to fully address my question, which is why i am repeating it again. The helpsheet states "2. How to claim the relief " and "The details required for each investment are: the Unique Investment Reference (UIR) as shown on the certificate" and "If you made an investment in shares issued during the year for which you have not yet received a form EIS3 or EIS5, you cannot claim relief for that investment. You must wait until you have received a form. If you receive the form after you’ve sent your tax return, complete the claim form inside the EIS3 or EIS5 and send it to us." I have made EIS eligible investments during the 2023-2024 tax year, and intend to register for Self Assessment to claim them. Some of the investments have a statement confirming my beneficial ownership and date of issuance of shares, but don't have EIS tax certificate issued yet. Does this mean that even for investments where shares have been issued within the range from 6th April 2023 to 5th April 2024 (2023-24 Tax Year), if the EIS Certificate has not been generated yet, i cannot include it in my SA covering the 2023-24 Tax Year, and that if i do decide to submit today and receive the EIS certificate later onwards, I will need to send the EIS3 form via post?

Hi, not HMRC Admin but if you don't have a certificate the you will not be able to claim. The certificate is proof the investments you made qualify for EIS. It is something the business needs to apply for and meet conditions of, it isn't automatic on all investments. https://www.gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme

Hi Jishnu,
Yes, you are correct.
Thank you. 

If the business has applied and been approved for EIS does it have to supply each shareholders name to HMRC or is it the share holder who does this with a certificate UIR in self assessment?

Hi ,
 

Please refer to :  Apply to use the Enterprise Investment Scheme to raise money for your company   .

Thank you .