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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.

published amendments

Venture Capital Schemes: changes to the Enterprise Investment Scheme and Venture Capital Trusts rules introduced by Finance Act (No.2) 2015: contents
Additional list removed from body

published amendments

First commercial sale: groups of companies and acquired trades
Page replaced on 26 September 2017 by VCM8152
The basic age condition: first commercial sale
Page replaced on 26 September 2017 by VCM8151
Maximum age limit for companies receiving risk finance investments: contents
Page replaced on 26 September 2017 by VCM8150
Overview of the changes
Corrected the link and formatted
Use of money: no business acquisitions
Page replaced on 26 September 2017 by VCM8140
Growth and development
Page replaced on 26 September 2017 by VCM8130
Venture Capital Schemes: changes to the enterprise investment scheme and venture capital trust rules introduced by Finance Act (No.2) 2015: the changes in detail: contents
deleting the text in the body so that the links show
Lifetime limit on risk finance investments
Page replaced on 26 September 2017 by VCM8123
Annual limit on risk finance investments
Page replaced on 26 September 2017 by VCM8122
Funding limits for investee companies: Overview
Link added to page
Page replaced on 26 September 2017 by VCM8121
Funding limits for investee companies: contents
Added link to VCM8120
Page replaced on 26 September 2017 by VCM8120
Independent investor
Page replaced on 26 September 2017 by VCM8110
The changes in detail: contents
Page replaced on 26 September 2017 by VCM8100
Overview of the changes
Page replaced on 26 September 2017 by VCM8030
Background to the changes
Page replaced on 26 September 2017 by VCM8020
Introduction to the changes
Page replaced on 26 September 2017
Venture Capital Schemes: introduction to the changes: background to the changes
Corrected sub title
Venture Capital Schemes: changes to the Enterprise Investment Scheme and Venture Capital Trusts rules introduced by Finance Act (No.2) 2015: contents
Corrected sub title