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HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published:
9 March 2016
Updated:
20 October 2020, see all updates

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  1. Contents

A definition of the different types of venture capital schemes and how they work

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. VCM1000
    Latest updates in the venture capital scheme manual: contents
  2. VCM2000
    Overview and background: contents
  3. VCM3000
    Excluded activities: contents
  4. VCM8000
    Changes to the Enterprise Investment Scheme and Venture Capital Trusts rules introduced by Finance Act (No.2) 2015: contents
  5. VCM8500
    Risk-to-capital condition: contents
  6. VCM10000
    Enterprise Investment Scheme (EIS): contents
  7. VCM30000
    Seed Enterprise Investment Scheme (SEIS): contents
  8. VCM50000
    Venture Capital Trust (VCT) Scheme: contents
  9. VCM60000
    Advance Assurance requests: contents
  10. VCM70000
    Share Loss Relief (SLR): contents
  11. VCM90000
    Corporate Venturing Scheme (CVS): contents
Updates
  1. VCMUPDATE001
    vcmupdateindex
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