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Guidance

Community Investment Tax Relief (Self Assessment helpsheet HS237)

How to claim tax relief under the Community Investment Tax Relief (CITR) scheme.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 have been removed.

  3. The helpsheet for tax year 2024 to 2025 has been added.

  4. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.

  6. Guidance has been updated to include HS237 Community Investment Tax Relief (2021)

  7. Helpsheet added for the tax year 2019 to 2020.

  8. The helpsheet has been added for the tax year 2018 to 2019.

  9. The helpsheet has been added for the tax year 2017 to 2018.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

HS237 Community Investment Tax Relief (2026)

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HS237 Community Investment Tax Relief (2025)

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HS237 Community Investment Tax Relief (2024)

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HS237 Community Investment Tax Relief (2023)

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Details

This guidance is for individuals who invest in accredited Community Development Finance Institutions. It explains how to claim tax relief under the CITR scheme.

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