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HMRC internal manual

Venture Capital Schemes Manual

VCT: VCT approval: applications for approval: how to apply

SI1995/1979 Regulation 3(1) & (5)

Applications for approval must be made in writing to Small Companies Enterprise Centre (see VCM2070 for address details). There is no formal application form.

Applications must contain:

  • sufficient information to satisfy HMRC that the conditions for approval in ITA07/S274(2) have been or will be met in relation to the relevant accounting periods (see VCM54260 for applications for full approval conditions and VCM54270 for applications for provisional approval conditions); and
  • the necessary declaration (see VCM54280).

Applications must be signed by the company secretary or a director of the company.