My client invested in EIS/SEIS qualifying shares and obtained income tax relief of approximately £20,000 from the years 2018-19 to 2021-22. This relief was claimed as all the EIS/SEIS compliance certificates have been issued in his own name. However, it has only now been discovered that all the corresponding share certificates are in the name of his company. This is an obvious error between my client and the provider, however the provider says they cannot amend the EIS/SEIS compliance certificate or the share certificate. The investments are in approximately 10 companies. Does the client have to repay the tax recovered due to the disparity or between certificates? Or as these investments were paid for by himself and not by the company and the EIS/SEIS certificates are in his own name can he keep this relief? It was alway intended for these to be a personal investment and not a company investment. Please clarify if he can claim the relief or if there is someone at HMRC with whom I can discuss this further?