SEIS reinvestment relief illustration

In this lesson

1. 0:00 SEIS reinvestment relief overview
2. 1:04 Calculating SEIS reinvestment relief amount
3. 1:45 SEIS income tax relief entitlement
4. 2:20 Disposal after three years holding period
5. 2:48 Early disposal to connected person
6. 3:27 Early disposal at arm's length transaction
7. 4:03 Clawback mechanism and relief withdrawal

About this lesson

You'll work through a detailed example showing how to claim relief on both the initial capital gain and the income tax relief, then explore what happens when SEIS shares are sold at different points—including the clawback rules that apply if shares are disposed of within three years or in non-arm's length transactions. This is a key exam topic for Advanced Taxation (ATX) that tests your understanding of multiple reliefs interacting together. You'll see how the timing of the disposal, whether the transaction is at arm's length, and how long the shares have been held all affect which reliefs are withdrawn and how much tax becomes payable. The lesson includes three disposal scenarios to help you recognise the different outcomes and apply the correct clawback rules in your exam.

Duration: 5m