PARLIAMENTARY WRITTEN QUESTION
(28 January 2025)

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.

Asked by:
James McMurdock (Independent)

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.

Answered by:
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