Charities: Registered Social Landlords clearance application form (CAR1)

Use form CAR1 if you're a Registered Social Landlord (RSL) and want advice from HM Revenue and Custom (HMRC) on the treatment of social housing sales.

This publication was withdrawn on

This form is obsolete and no longer in use. For further information see Charities: detailed guidance notes - Annex vii: affordable home ownership - charitable status and tax.



If you’re a RSL you should use this form to apply for advice from HMRC on whether social housing sales are likely to be treated as primary purpose or non-primary purpose trading for tax purposes.

Charities: detailed guidance notes
These guidance notes outline how the tax system operates for charities.

Published 4 April 2014