VCM58100 | Venture Capital Trusts: VCT returns: return of amounts subscribed for eligible shares: format of return

VCT spreadsheet

You can send HMRC your return of information on an excel spreadsheet template that is pre-structured to the required format.

The spreadsheet can be downloaded using the link below.

• VCT spreadsheet (Excel 51kb)

The spreadsheet contains conditional formatting which detects if certain specification requirements have not been met.

To highlight detected errors the cells on rows 1 and 2 for the columns containing errors will turn red and remain so until the errors have been corrected.

Do not submit a spreadsheet with a red highlighted cell in rows 1 or 2. You must correct the errors before submitting your return to HMRC.

Please be aware that the spreadsheet validations cannot entirely check the accuracy or suitability of the data and the return may still fail when processed by HMRC.

Therefore please make suitable efforts to ensure your return of information meets the required specifications.

As with electronic text file returns, the VCT spreadsheet can be submitted by any of the means detailed in your notice.

Secure Data Exchange Service (SDES)

Information about SDES can be found on the HMRC website

The time taken to register for SDES can vary so please ensure that you allow sufficient time to meet the return submission date.