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Contents

Official guidance
Venture Capital Schemes Manual

VCM22000 · EIS: deferral relief: shares issued before 6 April 1998

  • VCM22010 · Introduction
  • VCM22020 · What gains qualify?
  • VCM22030 · What investments qualify?
  • VCM22040 · Relevant time limits for making the investment
  • VCM22050 · Which individuals qualify?
  • VCM22060 · How is relief given?
  • VCM22070 · When is the deferred gain brought back into charge?
  • VCM22080 · When is the deferred gain brought back into charge: shareholder becomes non-resident
  • VCM22090 · When is the deferred gain brought back into charge: death
  • VCM22100 · How much of the deferred gain becomes assessable?
  • VCM22110 · Taper relief on gain brought back into charge
  • VCM22120 · Disposals
  • VCM22130 · Same day acquisitions: disposals before 6 April 1998
  • VCM22140 · Same day acquisitions: disposals before 6 April 1998: examples
  • VCM22150 · Share reorganisation
  • VCM22160 · Share exchanges
  • VCM22170 · Who is assessable?
  • VCM22180 · Procedure for claims
  • VCM22190 · Procedure for claims: time limits
  • VCM22200 · Procedure for claims: postponement application
  • VCM22210 · Procedure for claims: report to KAI Analysis
  1. EIS: deferral relief: shares issued before 6 April 1998: contents
  2. EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: report to KAI Analysis

VCM22210 | EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: report to KAI Analysis

From HM Revenue & Customs · Venture Capital Schemes Manual

Whenever a claim to deferral relief is agreed the office dealing with the claimant’s affairs should make a statistical report.

A copy of the report form can also be used as a permanent record of the relief given.

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