HMRC internal manual
Venture Capital Schemes Manual
A definition of the different types of venture capital schemes and how they work
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VCM1000Latest updates in the venture capital scheme manual: contents
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VCM2000Overview and background: contents
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VCM3000Excluded activities: contents
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VCM8000Changes to the Enterprise Investment Scheme and Venture Capital Trusts rules introduced by Finance Act (No.2) 2015: contents
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VCM8500Risk-to-capital condition: contents
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VCM10000Enterprise Investment Scheme (EIS): contents
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VCM30000Seed Enterprise Investment Scheme (SEIS): contents
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VCM50000Venture Capital Trust (VCT) Scheme: contents
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VCM60000Advance Assurance requests: contents
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VCM70000Share Loss Relief (SLR): contents
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VCM90000Corporate Venturing Scheme (CVS): contents
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VCMUPDATE001vcmupdateindex