Subscriptions for venture capital trust shares section (SA100)
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The amount subscribed
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£200,000
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The amount that reduces the tax bill to zero for the year.
Refer to the HMRC Tax return for Self Assessment guidance if needed (opens in a new tab).
- Go to Clients > Client List and find the required client.
- On the Self assessment returns widget on the client dashboard, select the required return. The Status tab is shown by default.
- Select the Data input tab, then select Add new section.
Any previously added sections are crossed through. Once added, the section can be edited by selecting its name.
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On Choose a section to add, select the Reliefs tab.
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Under Investment reliefs, select Subscriptions for Venture Capital Trust shares.
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For each item, enter the following, then select Save changes.
A new line is automatically added. Unwanted lines can be deleted using the bin icon.
Date invested - enter the date the investment was made. (Added from 2022)
Unique Investment Reference / Tax Office - enter either the Unique Investment Reference or HMRC Office that issued the documentation. (Added from 2022)
Trust - enter the name of the trust.
Amount subscribed - enter the full amount subscribed.
If you enter an amount subscribed of more than £200,000, the amount included on the tax return is limited to £200,000 as required by the tax return notes.