SEIS or EIS shares must be held for a minimum of three years to benefit from income tax relief, and as such should be seen as a long-term investment. You must retain your shares until the share termination date shown on your S/EIS certificate. If your shares are sold before you have held them for three years, you will have to inform HMRC and repay any income tax relief you have claimed.
Articles in this section
- Am I eligible for EIS?
- Where can I find my tax relief certificate?
- How do I know if a pitch is tax relief eligible?
- What tax reliefs are available?
- Is there a minimum holding period to claim relief with EIS/SEIS?
- When will I receive my EIS/SEIS certificate?
- What do 'EIS Pending' and 'EIS Partial' mean?
- Loss Relief
- Will receiving a reward for my investment affect EIS?
- Does a Convertible raise offer tax relief?