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HMRC internal manual

Venture Capital Schemes Manual

VCT: VCT approval: applications for approval: informal application for provisional approval

When provisional approval is granted some of the ITA07/S274(2) conditions (see VCM54030) are applied by reference to the company’s accounting period which is current when the application is made, or its next accounting period.

Companies seeking provisional approval as a VCT may make an informal application in advance and submit a formal application after the beginning of their first accounting period. The Small Companies Enterprise Centre will indicate in response to the informal application whether approval will be granted when formal application is made.