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

HMRC internal manual

Venture Capital Schemes Manual

Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: procedures: duty of completing the advance assurance application

The application for advance assurance can only be submitted by one of the following:

  • the company secretary,
  • a director,
  • a trustee, if the social enterprise is a charitable trust,
  • an agent authorised to act on the company’s behalf: a signed copy of the company’s authorisation using the template available here: Agents authority must be included with any application for advance assurance.

HMRC will return unread an advance assurance application submitted by any other applicant.