Can I receive new funds for issued SEIS shares?

I am unsure how to represent share allocation/ funds received for SEIS

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We have recently started up a new business, and were able to secure a small amount of funding from an investor, before we had received advanced Assurance for SEIS.  We were of the belief that we would achieve this, and so the investor agreed to make an initial investment for an equity stake, but would increase the investment amount (for no additional equity) IF we got confirmation that we were eligible for SEIS.  We have since achieved Advanced Assurance, and been granted an SEIS3, against the initial investment.  Our investor is now happy to give us some additional funds as agreed, but I am unsure how to represent this to companies house/ HMRC.

My initial thoughts were to dilute shares down and then issue new shares for the next batch of funds, as a paperwork exercise for us to arrive at the right place.  It seems that there were changes in SEIS relating to existing shareholders in 2015, and that the investor may not be able to claim relief if we follow this process.

Essentially we received fully paid up funds and allocated shares correctly initially, but we may have an issue with receiving this additional balance under SEIS from the same investor.  It is only a small amount of money, so not a massive issue, but of course we want to make sure we get things right this time, and also on any other SEIS shares we look to issue.

Any advice/ help appreciated!

 

 

 

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