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HMRC internal manual

Venture Capital Schemes Manual

Introduction to the Venture Capital Schemes manual: improving the Venture Capital Schemes manual

The authors of the VCM are technical advisers in the CT Structure, Incentives and Reliefs team, part of CTIAA in Business Tax. Our aim is to give you clear and comprehensive guidance about the topics covered in this manual. Please let us know if you find:

  • material that is out of date, wrong or missing
  • unhelpful formatting or language
  • typos, incorrect or broken links, or searches that give you unexpected results.


Please send your comments to the editor:

Kathryn Robertson
3rd Floor, 3/63
100 Parliament Street

Email: Kathryn Robertson