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HMRC internal manual

Venture Capital Schemes Manual

VCT: Small companies enterprise centre

Formal approval and merger applications relating to the VCT Scheme are administered by HMRC, at the Small Companies’ Enterprise Centre. SeeVCM2070 for the contact details.

The Small Companies’ Enterprise Centre in Cardiff is responsible for dealing with the CT affairs of VCTs and their annual returns. Technical queries relating to initial and continuing approval of the VCTs are dealt with at the Cardiff office.

If VCT managers have enquiries about the operation of the VCT Scheme they should contact the Cardiff office. If the enquiry concerns a specific VCT, full details should be provided. If they need return forms these can be obtained from the St Austell orderline on 01726 201037.

Investors or prospective investors who have enquiries about the VCT Scheme should in the first instance contact their own HMRC office.