This guide provides an overview of HMRC’s advance assurance process for companies seeking to raise investment through the EIS or SEIS schemes. It explains when advance assurance may be appropriate, the information and documentation required, how HMRC assesses applications, and the circumstances in which assurance may be refused or no longer relied upon.
It is designed as a practical introduction for companies considering an EIS or SEIS investment round and outlines the key points to consider when preparing an application.