VCT: VCT approval: introduction
VCTs are approved by Small Companies Enterprise Centre on behalf of HMRC. Any application for approval or enquiry about the conditions for approval should be sent there - see VCM2070 for the address.
The conditions for:
Any breach of the conditions after approval has been granted should be reported to the CTIAA (Structure, Incentives & Reliefs team) at
100 Parliament Street
See VCM54350 for further information about breaches of the conditions.