This part of GOV.UK is being rebuilt – find out what beta means

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 initial and continuing approval of the VCTs. The CT affairs of VCTs, and their annual returns, are dealt with by the relevant CT team.

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