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Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
Find out about changes to the Business Investment Relief rules from 6 April 2017.
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
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.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
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.
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC).
Use this service to send accounting period information for a CoACS to HMRC if you are an agent or organisation.
Use this service to make an entry notification to HMRC if you are an agent or organisation.
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