VCM60030 | Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: procedures: duty of completing the advance assurance application

The application for advance assurance can only be submitted by one of the following:

• the company secretary,

• a director,

• a trustee, if the social enterprise is a charitable trust,

• an agent authorised to act on the company’s behalf: a signed copy of the company’s authorisation using the template available here: Agents authority must be included with any application for advance assurance.

HMRC will return unread an advance assurance application submitted by any other applicant.