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HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. VCM30000
  3. VCM31000
  4. VCM35000

SEIS: income tax relief: company and investor procedures: contents

  1. VCM35010
    Company and investor procedures: overview
  2. VCM35020
    Attribution of SEIS relief to shares
  3. VCM35030
    Advance assurance requests: overview
  4. VCM35040
    Advance assurance requests: information needed
  5. VCM35050
    Advance assurance requests: where HMRC will not be bound by an assurance given
  6. VCM35060
    Advance assurance requests: declining
  7. VCM35070
    Advance assurance requests: responding to
  8. VCM35080
    Company procedures: overview
  9. VCM35090
    Company procedures: company’s statement on SEIS1
  10. VCM35100
    Company procedures: examining SEIS1
  11. VCM35110
    Company procedures: authorising the issue of certificates
  12. VCM35120
    Company procedures: action on receipt of SEIS3
  13. VCM35130
    Company procedures: refusal to authorise issue of SEIS3
  14. VCM35140
    Company procedures: examination of accounts
  15. VCM35150
    Investor claims: conditions
  16. VCM35160
    Investor claims: method of
  17. VCM35170
    Investor claims: shares treated as acquired in preceding year
  18. VCM35180
    Investor claims: examining claims
  19. VCM35190
    Investor claims: action on receipt of claim
  20. VCM35200
    Investor claims: refusal of claims
  21. VCM35210
    Obligation to notify HMRC of disqualifying events
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