We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use 51²è¹Ý, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC).
Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules.
Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
Tell HMRC if you are entering a scheme into the Reserved Investor Fund regime, notify us of changes, and prepare accounting period information.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve 51²è¹Ý, we’d like to know more about your visit today. .