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Contents

Official guidance
Venture Capital Schemes Manual

VCM14000 · Venture capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company and investor procedures

  • VCM14010 · Overview
  • VCM14020 · Statutory process
  • VCM14030 · Company procedures: duty of completing the compliance statement
  • VCM14040 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: EIS company procedures: company conditions to submit compliance statement
  • VCM14050 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company procedures: company’s compliance statement
  • VCM14060 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company procedures: information needed with the compliance statement
  • VCM14070 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company procedures: HMRC examining compliance statement
  • VCM14080 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: EIS company procedures: compliance statement: examination of post-investment compliance checks
  • VCM14090 · Company procedures: HMRC authorising the issue of compliance certificates EIS3
  • VCM14100 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company procedures: compliance statement: HMRC refusal to authorise issue of compliance certificates EIS3
  • VCM14110 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company procedures: HMRC action on receipt of compliance certificates EIS3
  • VCM14120 · Venture Capital Schemes: the Enterprise Investment Scheme: income tax relief: company procedures: attribution of EIS relief to shares
  • VCM14130 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: investor procedures: investor conditions to claim tax reliefs
  • VCM14140 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: investor procedures: investor claims: the process for investor to claim the tax reliefs
  • VCM14150 · Venture Capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: investor claims: shares treated as acquired in preceding year
  • VCM14160 · Investor claims: HMRC examining investors claim for tax reliefs
  • VCM14170 · Investor claims: HMRC action after receipt of allowing investor claim
  • VCM14180 · Investor claims: HMRC refusal of investor claim to tax reliefs
  • VCM14190 · Obligation to notify HMRC of disqualifying events
  • VCM14045 · EIS: income tax relief: company and investor procedures: advance assurance requests: no speculative applications
  1. Venture capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company and investor procedures: contents
  2. EIS: income tax relief: company and investor procedures: advance assurance requests: no speculative applications

VCM14045 | EIS: income tax relief: company and investor procedures: advance assurance requests: no speculative applications

From HM Revenue & Customs · Venture Capital Schemes Manual

This page has been withdrawn and updated guidance moved to VCM60000+

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