HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
30 January 2023, see all updates
  1. Contents
  2. VCM10000
  3. VCM10100

VCM14000 - Venture capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company and investor procedures: contents

  1. VCM14010
    Overview
  2. VCM14020
    Statutory process
  3. VCM14030
    Duty of completing the compliance statement
  4. VCM14040
    Company conditions to submit compliance statement
  5. VCM14050
    Company’s compliance statement
  6. VCM14060
    Information needed with the compliance statement
  7. VCM14070
    HMRC examining compliance statement
  8. VCM14080
    Compliance Statement: examination of post-investment compliance checks
  9. VCM14090
    HMRC authorising the issue of compliance certificates EIS3
  10. VCM14100
    Compliance statement: HMRC refusal to authorise issue of compliance certificates EIS3
  11. VCM14110
    HMRC action on receipt of compliance certificates EIS3
  12. VCM14120
    Attribution of EIS relief to shares
  13. VCM14130
    Investor conditions to claim tax reliefs
  14. VCM14140
    The process for investor to claim the tax reliefs
  15. VCM14150
    Shares treated as acquired in preceding year
  16. VCM14160
    HMRC examining investors claim for tax reliefs
  17. VCM14170
    HMRC action after receipt of allowing investor claim
  18. VCM14180
    HMRC refusal of investor claim to tax reliefs
  19. VCM14190
    Obligation to notify HMRC of disqualifying events