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Official guidance
Venture Capital Schemes Manual

VCM35000 · SEIS: income tax relief: company and investor procedures

  • VCM35010 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: overview
  • VCM35020 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: statutory process
  • VCM35030 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company procedures: company and investor procedures: company procedures: duty of completing the compliance statement
  • VCM35040 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: company and investor procedures: company procedures: compliance statement: company conditions to submit compliance statement
  • VCM35050 · Venture Capital schemes manual: the Seed Enterprise Investment Scheme: company and investor procedures: company procedures: company’s compliance statement form SEIS1
  • VCM35060 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: company procedures: information needed with the compliance statement
  • VCM35070 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: company procedures: HMRC examining the compliance statement SEIS1
  • VCM35080 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: company procedure: examination of accounts
  • VCM35090 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: company and investor procedures: company procedures: authorising the issue of certificates SEIS3 to the investors
  • VCM35100 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: company procedures: HMRC refusal to authorise issue of SEIS3
  • VCM35110 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: company and investor procedures: company procedures: attribution of SEIS relief to shares
  • VCM35120 · Venture Capital Schemes Manual: company and investor procedures: investor procedures: investor conditions
  • VCM35130 · Venture Capital Schemes Manual: the Seed enterprise Investment Scheme: company and investor procedures: the process of investors to claim tax reliefs
  • VCM35140 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: company and investor procedures: investor claims: investor claim to shares to be treated as acquired in preceding year
  • VCM35150 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: income tax relief: company and investor procedures: investor claims: HMRC examining investors claim for tax reliefs
  • VCM35160 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: company and investor procedures: investor claims: HMRC action after receipt of allowing investor claim
  • VCM35170 · Venture Capital Schemes Manual: the Seed enterprise Investment Scheme: company and investor procedures: investors claim: HMRC refusal of investor claim to tax relief
  • VCM35180 · Venture Capital Schemes Manual: the Seed Enterprise Investment Scheme: company and investor procedures: obligation to notify HMRC of disqualifying events
  • vcm35045 · SEIS: company and investor procedures: company procedures: advance assurance requests: no speculative applications
  • VCM35190 · SEIS: company and investor procedures: investor claims: action after receipt
  1. SEIS: income tax relief: company and investor procedures: contents
  2. SEIS: company and investor procedures: company procedures: advance assurance requests: no speculative applications

vcm35045 | SEIS: company and investor procedures: company procedures: advance assurance requests: no speculative applications

From HM Revenue & Customs · Venture Capital Schemes Manual

This page has been removed and guidance moved to VCM60000+

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