VCM - Venture Capital Schemes Manual: main contents

Updates to this guidance


The Venture Capital Schemes Manual (VCM) contains HM Revenue and Customs guidance on a group of schemes and reliefs that aim to encourage investment in small unquoted trading companies. These schemes are the Enterprise Investment Scheme, Seed Investment Scheme, Venture Capital Trust scheme, Share Loss Relief and Corporate Venturing Scheme.

VCM1000 Introduction to the Venture Capital Schemes Manual
VCM2000 Background to the venture capital schemes
VCM3000 Excluded activities
VCM10000 Enterprise Investment Scheme (EIS)
VCM30000 Seed Enterprise Investment Scheme (SEIS)
VCM50000 Venture Capital Trusts (VCT)
VCM70000 Share Loss Relief (SLR)
VCM90000 Corporate Venturing Scheme (CVS)