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 a list of offshore funds that have applied for and been approved as reporting funds.

• From: HM Revenue & Customs
• Updated: 22 April 2024

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 if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

• From: HM Revenue & Customs
• Updated: 13 December 2023

Find out what is meant by a 'recognised stock exchange' and the legislation that applies.

• From: HM Revenue & Customs
• Updated: 27 June 2023

Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

• From: HM Revenue & Customs
• Updated: 21 February 2024

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

Find out about changes to the Business Investment Relief rules from 6 April 2017.

• From: HM Revenue & Customs
• Updated: 14 February 2018

Guidance and information about applications and reports. Links to lists of reporting and distributing funds.

• From: HM Revenue & Customs
• Updated: 6 April 2007

Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.

• From: HM Revenue & Customs
• Updated: 23 September 2022

Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC).

• From: HM Revenue & Customs
• Updated: 6 December 2021

Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules.

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

A list of offshore funds that have applied for and been approved as distributing funds.

• From: HM Revenue & Customs
• Updated: 17 June 2015

List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.

• From: HM Revenue & Customs
• Updated: 12 June 2008

List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.

• From: HM Revenue & Customs
• Updated: 6 February 2014