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HMRC internal manual

Venture Capital Schemes Manual

Background to Venture Capital Schemes: Small Company Enterprise Centre

A special HMRC office called the Small Company Enterprise Centre (‘SCEC’) deals with:

  • enquiries from companies about the conditions of the EIS, SEIS and the VCT scheme,
  • enquiries in relation to CVS for investments made on or before 31 March 2010,
  • requests from companies for informal advance clearance that they will meet the requirements of EIS, SEIS and VCT schemes,
  • statutory applications from companies under the EIS and SEIS, and
  • the statutory approval of companies as VCTs.

The SCEC does not deal with:

  • claims to relief under any of the three schemes, and claims to SLR - these are dealt with by the tax office dealing with the claimant.

The SCEC operates from sites at Maidstone and Cardiff.

SCEC also deals with companies granting options under Enterprise Management Incentives (‘EMI’). However the provisions of EMI are not dealt with in this manual but in the Employee Share Schemes Unit Manual (ESSUM50000).

If you have a query that is not covered by the guidance in this manual you can contact the SCEC by email at

The SCEC administration office:

Small Company Enterprise Centre (Admin team)

Insight, Understanding & Risk SO970

Wealthy and Mid-sized Business Compliance


NE98 1ZZ


You can also leave a telephone message to request a call back from the SCEC: 0300 1231083