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HMRC internal manual

Venture Capital Schemes Manual

Updates: Venture Capital Schemes Manual

2016

published amendments

Background to Venture Capital Schemes: Small Company Enterprise Centre
SCEC contact address updated.

published amendments

Maximum age limit for companies receiving risk finance investments: contents
Missing page link fix

published amendments

SEIS: income tax relief: introduction: commencement
Updated to reflect legislative changes.

published amendments

Average annual turnover
Examples 29 - 32 amended to show the correct 5 year periods.

published amendments

Excluded activities: provision of services or facilities for another business
Correction to CTA reference

published amendments

SEIS: income tax relief: company procedures: company and investor procedures: advance assurance requests: overview
Link fixed
EIS: income tax relief: company and investor procedures: advance assurance requests: overview
Link fixed
Link updated

published amendments

EIS: general requirements: spending of SEIS money
update fixed
Updated to reflect legislative change

published amendments

Excluded activities: provision of services or facilities for another business
Formatting correction

published amendments

Seed Enterprise Investment Scheme (SEIS): re-investment relief: introduction
Amended to reflect legislative changes

2017

published amendments

SEIS: income tax relief: company procedures: company and investor procedures: advance assurance requests: overview
Amended to add request for contact details.
EIS: income tax relief: company and investor procedures: advance assurance requests: overview
Amended to add request re company contact details.

published amendments

VCT: VCT returns: return of amounts subscribed for eligible shares: format of return
Updated attachment hyperlink
Updated the Attachment URL and Name to reflect GOV.UK external site.

published amendments

VCT: VCT returns: return of amounts subscribed for eligible shares: format of return
Updates to returns guidance to reflect use of new VCT spreadsheet along with updating contact details

published amendments

Background to Venture Capital Schemes: Small Company Enterprise Centre
Minor changes, revising the SCEC Address and contact details.