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Contents

Official guidance
Venture Capital Schemes Manual

VCM60000 · Venture Capital Schemes Manual: venture capital schemes: advance assurance requests

  • VCM60010 · Overview
  • VCM60020 · Conditions to be satisfied before applying for advance assurance: EIS, SEIS and VCTs
  • VCM60030 · Procedures: duty of completing the advance assurance application
  • VCM60040 · Where to send an application for advance assurance
  • VCM60050 · Role of the Venture Capital Reliefs (VCR) Team for advance assurance applications
  • VCM60100 · Venture Capital Schemes Manual : venture capital schemes: advance assurance requests: the Enterprise Investment Scheme
  • VCM60200 · Venture Capital Schemes Manual : venture capital schemes: advance assurance requests: the Seed Enterprise Investment Scheme
  • VCM60300 · The Social Investment Tax Relief
  • VCM60400 · Venture Capital Schemes Manual : Venture Capital Trusts qualifying holidings: advance assurance requests
  1. Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: contents
  2. Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: where to send an application for advance assurance

VCM60040 | Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: where to send an application for advance assurance

From HM Revenue & Customs · Venture Capital Schemes Manual

Social Investment Tax Relief (SITR) applications applied to investments made on or before 5 April 2023.

For any enquiries relating to SITR you can email [email protected]

Email procedures and security

HMRC cannot guarantee the security of emails. Information sent by email over the internet is not secure and is at risk of being intercepted and read by people other than those it was intended for. Any information sent to HMRC by email is at the sender’s risk, see VCM2035 for further information.

HMRC will respond by email provided the sender has given authority on the appropriate form in VCM2035.

If there is any doubt about the authenticity of an email which claims to come from HMRC please do not follow any links within the email, disclose any personal details, or respond to it. Please forward emails of doubtful authenticity to [email protected]

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