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 Nottingham.

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:

(telephone 0115 974 1250; fax 0115 974 2954; e-mail enterprise.centre@ir.gsi.gov.uk).