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Seed enterprise investment scheme: new form SEIS1

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HMRC has published a new online form SEIS1 to be used by companies that have issued shares for which investors seek tax relief under the Seed Enterprise Investment Scheme (SEIS).

Each page of the online form has to be completed before the user can move to the next one, the ICAEW Tax Faculty noted. ‘We have asked HMRC to look into this as part of its development work on these forms, since we consider that being able to navigate backwards and forwards freely within the forms is an important feature,’ it said. In the meantime the Faculty has listed the information that users will need to have to hand.