Relief for Investment in Corporate Trades for individuals
Claiming relief for shares
For shares issued on or after 1 January 2019
Once you make an investment in a company, the company will provide a ‘statement of qualification’ to you. This is a statement that the company complies with all of the necessary company conditions.
You can claim relief once you have received a 'statement of qualification' from the company. It is your responsibility that you meet all of the necessary investor conditions prior to claiming relief.
You can submit a claim by either completing the relevant parts on the Form 11 or through MyEnquiries in myAccount.
For shares issued on or before 31 December 2018
You cannot claim relief under EII until you have received a EII 3, or EII3A certificate. The number of that certificate must be included in any claim made on either the Form 11 or through MyEnquiries in myAccount.
Claims for SURE are made by applying to the EII Branch directly.
More details on claiming the relief can be found in Relief for investment in corporate trades.