VCM58010 | Venture Capital Trusts: VCT returns: general information and investments

SI1995/1979 Regulation 22 and Regulation 22A

Period for which return is required

A company which is or has been a VCT must make returns of information about itself and its investments to the Venture Capital Reliefs Team (VCM2030). A return must be made for each accounting period for which it was approved as a VCT. If it was approved as a VCT only for part of an accounting period, it must make a return for that part of the accounting period.

Time limit for making a return

Returns must be made within 12 months of the end of a VCT’s accounting period or, where approval has been withdrawn, the VCT ceasing to be approved, whichever is sooner.

Form of return

VCTs must use the returns template provided. See VCM58085