Venture Capital Schemes Manual

VCM35000 - SEIS: income tax relief: company and investor procedures: contents

1. VCM35010

   Overview
2. VCM35020

   SEIS Statutory process
3. VCM35030

   Duty of completing the compliance statement
4. VCM35040

   Compliance statement: company conditions to submit compliance statement
5. VCM35050

   Company’s compliance statement form SEIS1
6. VCM35060

   Information needed with the compliance statement
7. VCM35070

   HMRC examining the compliance statement SEIS1
8. VCM35080

   Examination of accounts
9. VCM35090

   Authorising the issue of certificates SEIS3 to the investors
10. VCM35100

    HMRC refusal to authorise issue of SEIS3
11. VCM35110

    Attribution of SEIS relief to shares
12. VCM35120

    SEIS: investor conditions
13. VCM35130

    The process of investors to claim tax reliefs
14. VCM35140

    Investor claim to shares to be treated as acquired in preceding year
15. VCM35150

    HMRC examining investors claim for tax reliefs
16. VCM35160

    HMRC action after receipt of allowing investor claim
17. VCM35170

    HMRC refusal of investor claim to tax relief
18. VCM35180

    Obligation to notify HMRC of disqualifying events