VCM14000 - Venture capital Schemes Manual: the Enterprise Investment Scheme: income tax relief: company and investor procedures: contents

1. VCM14010

   Overview
2. VCM14020

   Statutory process
3. VCM14030

   Duty of completing the compliance statement
4. VCM14040

   Company conditions to submit compliance statement
5. VCM14050

   Company’s compliance statement
6. VCM14060

   Information needed with the compliance statement
7. VCM14070

   HMRC examining compliance statement
8. VCM14080

   Compliance Statement: examination of post-investment compliance checks
9. VCM14090

   HMRC authorising the issue of compliance certificates EIS3
10. VCM14100

    Compliance statement: HMRC refusal to authorise issue of compliance certificates EIS3
11. VCM14110

    HMRC action on receipt of compliance certificates EIS3
12. VCM14120

    Attribution of EIS relief to shares
13. VCM14130

    Investor conditions to claim tax reliefs
14. VCM14140

    The process for investor to claim the tax reliefs
15. VCM14150

    Shares treated as acquired in preceding year
16. VCM14160

    HMRC examining investors claim for tax reliefs
17. VCM14170

    HMRC action after receipt of allowing investor claim
18. VCM14180

    HMRC refusal of investor claim to tax reliefs
19. VCM14190

    Obligation to notify HMRC of disqualifying events