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 noting 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 to ensure 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 your:
You can also make a claim through MyEnquiries in myAccount.
For shares issued on, or before, 31 December 2018
You cannot claim relief under the Employment Investment Incentive (EII) until you have received a EII 3, or EII3A certificate. The number of that certificate needs to be included in any claim made:
- on your Income Tax Return Form 11
- on your Income Tax Return Form 12
- through MyEnquiries in myAccount.
Claims for Start-Up Relief for Entrepreneurs (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.