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Changing previously claimed tax reliefs (EIS / SEIS)

tg99
tg99 Posts: 1,267 Forumite
Tenth Anniversary 1,000 Posts Name Dropper
Once you have made a claim for tax relief can you subsequently alter how you have allocated it? For example, if I've previously claimed capital gains reinvestment relief for a gain invested into a SEIS company in 14-15, can I write to HMRC (since the deadline for amending the return has passed) and change this such that I instead put the gain into an EIS company thus deferring it - from reading around I can't see why they wouldn't accept this since I'm within the 4 year timeframe for amending / correcting errors but just wanted to see if anyone has any other thoughts? (Note that I would not be altering the income tax relief claim on the SEIS company.)
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