Guidance and regulation

Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.

• From: HM Revenue & Customs
• Updated: 31 January 2023

Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.

• From: HM Revenue & Customs
• Updated: 25 May 2023

Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.

• From: HM Revenue & Customs
• Updated: 6 October 2023

Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.

• From: HM Revenue & Customs
• Updated: 6 April 2023

Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.

• From: HM Revenue & Customs
• Updated: 25 May 2023

Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.

• From: HM Revenue & Customs
• Updated: 5 October 2018

Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.

• From: HM Revenue & Customs
• Updated: 6 April 2023

If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.

• From: HM Revenue & Customs
• Updated: 30 March 2017