Enterprise Investment Scheme and Seed Enterprise Investment Scheme

(asked on 28th January 2025) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC case workers dealing with (a) Seed Enterprise Investment Scheme and (b) Enterprise Investment Scheme applications are incentivised to help companies.


Answered by
James Murray Portrait
James Murray
Exchequer Secretary (HM Treasury)
This question was answered on 5th February 2025

The Seed Enterprise Investment Scheme and Enterprise Investment Scheme are administered by a dedicated team in HMRC.

This team ensures the generous reliefs available under these schemes are claimed by those who are eligible, balancing compliance efforts with ensuring legitimate companies can access them to facilitate their growth.

An advance assurance service is provided by HMRC to support companies seeking investment under the schemes. HMRC provide their view whether the company meets the qualifying requirements of the schemes before seeking investment. This helps provide both the company and potential investors certainty over the tax treatment of the proposed investment.

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