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

• Updated: 25 May 2023

Apply to extend your Investor visa (Tier 1) or bring your family.

• Overview

  You can no longer apply for a new Tier 1 (Investor) visa. If you already…

• Extend your visa

  You may be able to extend your Tier 1 (Investor) visa for 2 years. Your…

• Family members

  Your family members (‘dependants’) can join you if you’re in the UK on…

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

• Updated: 31 January 2023

Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.

• Updated: 19 July 2004

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

• Updated: 18 December 2024

Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.

• Updated: 29 December 2020

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

• Updated: 6 October 2023

• Updated: 27 April 2021

How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets

Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.

• Updated: 4 February 2026