HMRC states that you can claim VCT tax relief up to 4 years after the end of the tax year in which you made the investment, but doesn’t tell you how to do this, if you don’t file self-assessment (as they are attempting to discourage).

You do this by sending them a letter. The address is

HMRC
BX9 1AS
United Kingdom

where “BX9 1AS” is a speciality postcode for HMRC.

In the letter, you should state how much you invested and how much you would like to claim. You will need to include your Income Tax Relief Certificate(s). I also found some instructions saying I should include the P60 for that year (proving I paid enough tax). Presumably HMRC already have this information but it can’t hurt to send it to them again.

Sending copies is fine: with newer funds, I don’t even receive the ITRC in the post any more (I have to download it from a website), so there is no “original copy” in the first place.

After a couple of weeks you’ll get an email about HMRC owing you a refund, which you can claim in the usual way (e.g., by providing a bank account for them to transfer the monies into). Oddly, I sent a letter claiming I was owed £3000, had HMRC claim I was owed £2997.67, and then was sent £3006.89, so I don’t know what happened here. Perhaps I overestimated, the claim was right, and then they paid some interest owed on the repayment? Mysterious.