CT600G Corporate Venturing Scheme section needs to be completed if for shares issued on or after 1 April 2000 but before 1 April 2010 the company is claiming under the CVS:
A company must not claim the relief on any investment unless it has received a compliance certificate on form CVS 3. Company may be asked to produce the certificate relating to that investment. Investment Relief takes the form of a reduction in the investing company's Corporation Tax liability for the accounting period in which the shares were issued. Except as mentioned below, the amount of that reduction is 20% of the amount of any subscription(excluding any associated costs) or, if that would exceed the Corporation Tax liability, such an amount as will reduce that liability to nil. The amount subscribed will be shown on form CVS 3. Where the investing company (or any person connected with it) has received value from the issuing company (or from any person connected with that company) so that Paragraph 47 Schedule 15 FA 2000 applies, the amount of relief is reduced.
A claim to set an allowable loss on a share disposal against income may be made under the CVS only if:
A claim may be made to postpone if either:
HMRC have provided following Company tax return guide to form CT600 (2023) Version 3 for accounting periods starting on or after 1 April 2015 to assist Companies complete the Corporation tax returns. Further information can also be found on GOV.UK website.