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Contents

Official guidance
Venture Capital Schemes Manual

VCM50000 · Venture capital trusts

  • VCM50010 · VCT: overview of the VCT scheme
  • VCM50020 · VCT: Venture Capital Reliefs Team
  • VCM51000 · VCT: investor income tax reliefs
  • VCM52000 · CT: investor CG disposal relief
  • VCM53000 · VCT: investor CG deferral relief
  • VCM54000 · VCT: VCT approval
  • VCM55000 · VCT: VCT qualifying holdings
  • VCM56000 · VCT: VCT winding up
  • VCM57000 · VCT: VCT mergers
  • VCM58000 · VCT: VCT returns: contents
  1. Venture capital trusts: contents
  2. VCT: Venture Capital Reliefs Team

VCM50020 | VCT: Venture Capital Reliefs Team

From HM Revenue & Customs · Venture Capital Schemes Manual

Formal approval and merger applications relating to the VCT Scheme are administered by HMRC, at the Venture Capital Reliefs Team. See VCM2030 for the contact details.

The Venture Capital Reliefs Team in Cardiff is responsible for initial and continuing approval of the VCTs. The CT affairs of VCTs, and their annual returns, are dealt with by the relevant CT team.

Investors or prospective investors who have enquiries about the VCT Scheme should in the first instance contact their own HMRC office.

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