VCM60040 - Venture Capital Schemes Manual: venture capital schemes: advance assurance requests: where to send an application for advance assurance

Social Investment Tax Relief (SITR) applications for an advance assurance, including all necessary attachments, must be sent to the Venture Capital Reliefs (VCR) Team by:

By email

If are sending your application and documents by email please ensure your email does not exceed 10MB, if your attachment exceeds this limit then your email with your attachments will not reach HMRC, VCR Team. You will need to break up the attachments by sending separate emails ensuring each email and attachment does not exceed 10MB.

Submit your form and documents using email address: [email protected]

Or

By Post

If you are posting your completed advance assurance application form and documents to HMRC, VCR Team, only enclose one company application per envelope. If you include multiple application forms in one letter and use references on each attachment may result in your application being returned to you or you will experience delays in your application being reviewed.

Post your form and documents to:

Venture Capital Reliefs Team

HM Revenue and Customs

WMBC

BX9 1QL

Do not send an application by both post and email as that can cause delay and duplication.

Email procedures and security

HMRC cannot guarantee the security of emails. Information sent by email over the internet is not secure and is at risk of being intercepted and read by people other than those it was intended for. Any information sent to HMRC by email is at the sender’s risk, see VCM2035 for further information.

HMRC will respond by email provided the sender has given authority on the appropriate form in VCM2035.

If there is any doubt about the authenticity of an email which claims to come from HMRC please do not follow any links within the email, disclose any personal details, or respond to it. Please forward emails of doubtful authenticity to [email protected]