VCM10050 - Introduction: Small Company Enterprise Centre

Since September 2000 all new cases of issues of shares under the EIS and of investments made by VCTs have been dealt with at a special HMRC office called the Small Company Enterprise Centre (SCEC). As from April 2002 this office deals also with all cases of issues of shares under the CVS. The SCEC operates from sites at Maidstone and Cardiff, with a central customer service point and support team at Cardiff.

SCEC also deals with companies granting options under Enterprise Management Incentives (EMI). However the provisions of EMI are not dealt with in this manual.

The SCEC can be contacted at Centre for Research and Intelligence (CRI), Ty Glas, Llanishen, Cardiff CF14 5ZG (telephone 029 2032 7400; fax 029 2032 7398; e-mail enterprise.centre@hmrc.gsi.gov.uk).