Collection

Investment schemes: detailed information

Guidance and forms covering investment schemes. Including venture capital schemes, collective investment schemes and community investment tax relief.

• From: HM Revenue & Customs
• Published: 5 February 2024

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Venture capital schemes

• Use a venture capital scheme to raise money for your company
  • 25 May 2023
  • Guidance
• Tax relief for investors using venture capital schemes
  • 6 October 2023
  • Guidance
• Apply to use the Seed Enterprise Investment Scheme to raise money for your company
  • 25 May 2023
  • Guidance
• Apply to use the Enterprise Investment Scheme to raise money for your company
  • 31 January 2023
  • Guidance
• Use SITR to raise money for your social enterprise
  • 6 April 2023
  • Guidance
• Apply for advance assurance on a venture capital scheme
  • 18 December 2024
  • Guidance
• Venture capital schemes: permanent establishment
  • 30 March 2017
  • Guidance
• Venture Capital Schemes Manual
  • 7 June 2016
  • Collection

Collective Investment Schemes

• Collective Investment Schemes and Authorised Investment Funds forms
  • 15 December 2014
  • Collection
• How to contact the Collective Investment Schemes Centre
  • 6 December 2021
  • Guidance
• Reporting Funds: list of acceptable GAAPs
  • 6 February 2014
  • Guidance
• Approved offshore reporting funds
  • 7 April 2025
  • Guidance
• Foreign equivalents to UK-REITs
  • 12 June 2008
  • Guidance
• Unauthorised unit trusts and pension fund pooling schemes
  • 10 September 2015
  • Guidance
• Unauthorised Unit Trusts: tax year 2014 to 2015
  • 10 April 2015
  • Guidance
• Unauthorised unit trusts: tax year 2013 to 2014
  • 14 December 2015
  • Guidance

Community Investment Tax Relief

• Claiming Community Investment Tax Relief
  • 16 February 2023
  • Collection

Published 5 February 2024