Setting up and running a charity – form

Charities: Registered Social Landlords clearance application form (CAR1)

This publication was withdrawn on 22 July 2015

This form is obsolete and no longer in use.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.

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.

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