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Guidance: Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (Self Assessment helpsheet HS393)

Published 4 July 2014

Last updated 6 April 2022
+ show all updates

  1. 6 April 2022

    A new version of the helpsheet has been added for the 2021 to 2022 tax year, and the versions for tax years 2016 to 2017 and 2017 to 2018 been removed.

  2. 6 April 2021

    Guidance has been updated to include HS393 Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs (2021).

  3. 6 April 2020

    A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  4. 6 April 2019

    The 2018 to 2019 helpsheet has been added.

  5. 9 April 2018

    The telephone number for the Small Company Enterprise Centre in the 2015, 2016 and 2017 helpsheets has been removed as it’s no longer available.

  6. 6 April 2018

    The 2017 to 2018 helpsheet has been added.

  7. 18 May 2017

    Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  8. 6 April 2016

    Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. 13 April 2015

    Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. 4 July 2014

    First published.

Published 4 July 2014

Last updated 6 April 2022
+ show all updates

  1. 6 April 2022

    A new version of the helpsheet has been added for the 2021 to 2022 tax year, and the versions for tax years 2016 to 2017 and 2017 to 2018 been removed.

  2. 6 April 2021

    Guidance has been updated to include HS393 Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs (2021).

  3. 6 April 2020

    A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  4. 6 April 2019

    The 2018 to 2019 helpsheet has been added.

  5. 9 April 2018

    The telephone number for the Small Company Enterprise Centre in the 2015, 2016 and 2017 helpsheets has been removed as it’s no longer available.

  6. 6 April 2018

    The 2017 to 2018 helpsheet has been added.

  7. 18 May 2017

    Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  8. 6 April 2016

    Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. 13 April 2015

    Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. 4 July 2014

    First published.