tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-05-16T13:00:05+01:00 HM Government tag:www.gov.uk,2005:/guidance/business-investment-relief 2025-05-16T13:00:05+01:00 Business Investment Relief Find out about changes to the Business Investment Relief rules from 6 April 2017. tag:www.gov.uk,2005:/government/publications/offshore-funds-list-of-reporting-funds 2025-05-07T15:48:33+01:00 Approved offshore reporting funds Find a list of offshore funds that have applied for and been approved as reporting funds. tag:www.gov.uk,2005:/guidance/recognised-stock-exchanges 2025-05-06T13:28:56+01:00 Recognised stock exchanges Find out what is meant by a 'recognised stock exchange' and the legislation that applies. tag:www.gov.uk,2005:/guidance/make-a-reserved-investor-fund-notification-to-hmrc 2025-03-18T00:00:00+00:00 Make a Reserved Investor Fund notification to HMRC Tell HMRC if you are entering a scheme into the Reserved Investor Fund regime, notify us of changes, and prepare accounting period information. tag:www.gov.uk,2005:/guidance/venture-capital-schemes-apply-for-advance-assurance 2024-12-18T09:28:10+00:00 Apply for advance assurance on a venture capital scheme Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance. tag:www.gov.uk,2005:/government/publications/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007 2024-08-05T15:49:21+01:00 Recognised stock exchanges � designated exchanges Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007. tag:www.gov.uk,2005:/government/publications/recognised-stock-exchanges-section-1005-income-tax-act-2007 2024-08-05T15:47:35+01:00 Recognised stock exchanges � designated countries Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007. tag:www.gov.uk,2005:/guidance/venture-capital-schemes-tax-relief-for-investors 2023-10-06T14:29:47+01:00 Tax relief for investors using venture capital schemes Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts. tag:www.gov.uk,2005:/government/publications/recognised-stock-exchanges-section-48a-finance-act-2005 2023-06-06T15:51:01+01:00 Recognised stock exchanges: alternative finance investment bonds Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules. tag:www.gov.uk,2005:/government/publications/recognised-stock-exchanges-definition-legislation-and-tables 2023-06-06T15:46:45+01:00 Recognised stock exchanges: definition, legislation and tables List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA). tag:www.gov.uk,2005:/guidance/venture-capital-schemes-raise-money-by-offering-tax-reliefs-to-investors 2023-05-25T14:53:49+01:00 Use a venture capital scheme to raise money for your company Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors. tag:www.gov.uk,2005:/guidance/venture-capital-schemes-apply-to-use-the-seed-enterprise-investment-scheme 2023-05-25T14:45:48+01:00 Apply to use the Seed Enterprise Investment Scheme to raise money for your company Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement. tag:www.gov.uk,2005:/guidance/venture-capital-schemes-apply-to-use-social-investment-tax-relief 2023-04-06T00:15:22+01:00 Use SITR to raise money for your social enterprise 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. tag:www.gov.uk,2005:/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme 2023-01-31T00:15:03+00:00 Apply to use the Enterprise Investment Scheme to raise money for your company Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement. tag:www.gov.uk,2005:/guidance/apply-to-be-a-uk-real-estate-investment-trust 2022-09-23T09:43:55+01:00 Apply to be a UK Real Estate Investment Trust 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. tag:www.gov.uk,2005:/guidance/collective-investment-schemes-centre-contacts 2021-12-06T09:54:06+00:00 How to contact the Collective Investment Schemes Centre Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC). tag:www.gov.uk,2005:/government/publications/enterprise-investment-scheme-draft-guidelines-for-the-approval-of-knowledge-intensive-funds 2019-07-11T13:35:14+01:00 Enterprise Investment Scheme draft guidelines for the approval of knowledge-intensive funds Find out about the amendment to the requirements for an Enterprise Investment Scheme (EIS) approved fund set to change on 6 April 2020. tag:www.gov.uk,2005:/guidance/use-the-enterprise-investment-scheme-eis-to-raise-money-for-research-development-or-innovation 2018-10-05T09:55:18+01:00 Use a venture capital scheme to raise money for your knowledge intensive company Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust. tag:www.gov.uk,2005:/guidance/venture-capital-schemes-permanent-establishment 2017-03-30T11:11:00+01:00 Venture capital schemes: permanent establishment If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition. tag:www.gov.uk,2005:/government/publications/spotlight-31-change-of-date-for-withdrawal-of-transitional-relief-on-investment-growth 2016-08-31T12:26:40+01:00 Transitional relief on investment growth: withdrawal date changed (Spotlight 31) Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.