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Business tax

Investment schemes: detailed information

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HM Revenue & Customs

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Venture capital schemes

  • Use a venture capital scheme to raise money for your company
  • Tax relief for investors using venture capital schemes
  • Use the Seed Enterprise Investment Scheme to raise money for your company
  • Use the Enterprise Investment Scheme (EIS) to raise money for your company
  • Use SITR to raise money for your social enterprise
  • Apply for advance assurance on a venture capital scheme
  • Venture capital schemes: permanent establishment
  • Venture Capital Schemes Manual

Collective Investment Schemes

  • Collective Investment Schemes and Authorised Investment Funds forms
  • How to contact the Collective Investment Schemes Centre
  • Reporting Funds: list of acceptable GAAPs
  • Approved offshore reporting funds
  • Foreign equivalents to UK-REITs
  • Unauthorised unit trusts and pension fund pooling schemes
  • Unauthorised Unit Trusts: tax year 2014 to 2015
  • Unauthorised unit trusts: tax year 2013 to 2014

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