VCM60040 - Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: where to send an application for advance assurance

Social Investment Tax Relief (SITR) applications applied to investments made on or before 5 April 2023.

For any enquiries relating to SITR you can email enterprise.centre@hmrc.gov.uk

Email procedures and security

HMRC cannot guarantee the security of emails. Information sent by email over the internet is not secure and is at risk of being intercepted and read by people other than those it was intended for. Any information sent to HMRC by email is at the sender’s risk, see VCM2035 for further information.

HMRC will respond by email provided the sender has given authority on the appropriate form in VCM2035.

If there is any doubt about the authenticity of an email which claims to come from HMRC please do not follow any links within the email, disclose any personal details, or respond to it. Please forward emails of doubtful authenticity to phishing@hmrc.gov.uk