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HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
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Background to Venture Capital Schemes: what are the venture capital schemes?

What are the venture capital schemes?

The schemes which we refer to as the venture capital schemes are the:

  • Enterprise Investment Scheme (‘EIS’),
  • Seed Enterprise Investment Scheme (‘SEIS’),
  • Venture Capital Trust scheme (‘VCT’),
  • Share Loss Relief (‘SLR’).
  • Corporate Venturing Scheme (‘CVS’),

These schemes can be grouped together because they have similar aims and have certain legislative features in common.

CVS has ceased for new investments made after 31 March 2010. Investments made before that date continue to attract relief as long as the relevant conditions are met for the qualification period.