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HMRC internal manual

Community investment tax relief manual

From
HM Revenue & Customs
Updated
, see all updates

Tax Relief

  1. CITM6005
    Tax Relief: Individual Investors - making a claim
  2. CITM6010
    Tax Relief: Individual Investors - conditions for making a claim
  3. CITM6020
    Tax Relief: Individual Investors - PAYE coding and Payments on Account
  4. CITM6030
    Tax Relief: Individual Investors - effect of a claim
  5. CITM6031
    Tax Relief: Individual Investors - effect of a claim - investments from 6 April 2013
  6. CITM6040
    Tax Relief: Individual Investors - determination of Income Tax liability
  7. CITM6050
    Tax Relief: Corporate Investors - making and effect of claims
  8. CITM6051
    Tax Relief: Corporate Investors - making and effect of claims - investments in accounting periods from 1 April 2013
  9. CITM6052
    Tax Relief: Corporate Investors - limit on State aid
  10. CITM6053
    Tax Relief: Corporate Investors - limit on State aid - calculation of aid received
  11. CITM6060
    Tax Relief: Corporate Investors - conditions for making a claim
  12. CITM6070
    Tax Relief: Corporate Investors - determination of corporation tax liability
  13. CITM6080
    Tax Relief: Nominees
  14. CITM6090
    Tax Relief: Determining the "invested amount"
  15. CITM6100
    Tax Relief: Loans - Disposal, excessive repayments, and receipt of value
  16. CITM6110
    Tax Relief: Shares & securities - disposal and receipt of value
  17. CITM6120
    Tax Relief: Loss of Accreditation by the CDFI
  18. CITM6130
    Tax Relief: Accreditation of the investor
  19. CITM6140
    Tax Relief: Attribution
  20. CITM6150
    Tax Relief: Information to be provided by the investor
  21. CITM6160
    Tax Relief: Postponement of tax pending appeal
  22. CITM6170
    Tax Relief: Disclosure of information