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HMRC internal manual

Venture Capital Schemes Manual

VCT: VCT returns

SI1995/1979 Regulation 22

Period for which return is required

A company which is or has been a VCT must make a return to the Small Company Enterprise Centre (VCM2070) dealing with its accounts of all its investments for each accounting period for which it was approved as a VCT. If it was approved as a VCT only for part of an accounting period, it must make a return for that part of the accounting period.

Time limit for making a return

Returns must be made within 12 months of the end of a VCT’s accounting period or, where approval has been withdrawn, the VCT ceasing to be approved, whichever is sooner.

Form of return

There is no specific form on which the return must be made. The VCT can make its return to the Small Company Enterprise Centre when submitting its annual CT return and accounts.