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HMRC internal manual

Venture Capital Schemes Manual

CVS: investors and reliefs: advance clearance


Companies wishing to issue shares under the scheme can apply to HMRC for a statutory clearance. The functions of HMRC in relation to the CVS are carried out by the Small Company Enterprise Centre (‘SCEC’). Applications should be sent to the SCEC (seeVCM2070 for the address).

Details of the information that the Centre needs in order to consider applications are contained in SP1/00.