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