Kaush Shah

Dear HMRC I am currently in the process of filling out the Enterprise Investment Scheme Claim form in respect of shares that were issued to me in September 2020, although I only received the EIS compliance certificate in April 2021. I note that HMRC's guidance, per https://www.gov.uk/guidance/venture-capital-schemes-tax-relief-for-investors, states that "If you invest with EIS, SEIS or SITR, you can claim relief up to 5 years after the 31 January following the tax year in which you made the investment". As such, I would like to make a claim for income tax relief in respect of the shares I was issued in September 2020. The Claim form (03/20) currently has two boxes in the 'Claim to EIS Income Tax relief' section: I wish relief to be allowed in my PAYE coding I have already claimed Income Tax relief for the relevant year(s) Neither of the above statements holds true for me. As such, can you please confirm if I do indeed need to tick any of the two boxes, or can I simply fill out the section where it states "The amount of which I am claiming relief is [£X.X] for the year ended 5 April 2021 being the year in which the shares were issued"? Many thanks