CVS: investors and reliefs: investment relief: how to claim
A company wishing to claim investment relief must make its claim as part of its company tax return for the appropriate accounting period. The claim is to be made on supplementary page 600G, which provides for full details of the investment to be entered.
A company must not claim the relief unless it has received a compliance certificate on form CVS3 from the investee company (see VCM91030). The investee company cannot issue a compliance certificate until the trade for which the money was raised has been carried on for four months.
In cases where the company does not receive the certificate until after it has delivered its return for the accounting period in question, it should, where possible, amend that return by delivering a supplementary page 600G.
As part of any enquiry into the return, the Inspector can, if appropriate, ask the company to produce the compliance certificate on form CVS3.