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HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
, see all updates

Introduction to the Venture Capital Schemes Manual: how to use the Venture Capital Schemes Manual

The following is a guide to using the VCM.

Tables of contents

At the beginning of each chapter there is a table of contents, and there are subcontent pages at the beginning of each section within chapters. Use these to drill down to the pages you need.


Internal users can search the VCM by using the ‘Search this Guidance’ left bar button.

External internet users cannot use the left bar. Instead search the manual’s area using your chosen keywords and look for results in the VCM.

Sometimes this will take you to detailed pages, which should not be relied on out of context. We strongly recommend that you press the menu button to see the context before reading particular pages.