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HMRC internal manual

Community investment tax relief manual

HM Revenue & Customs
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Tax relief: Individual investors - making a claim


Where an individual has made an investment that is eligible for relief under the CITR scheme (see CITM4005) the investor must make a claim to give effect to that relief. A claim may only be made after the end of the tax year to which it relates.

Relief for a year should normally be claimed on the tax return for that year. The relevant boxes are marked as relating to “Community Investment Tax Relief”.

Where, however, the tax return has already been made and a claim, or an additional claim, falls to be made, the return should be either amended or, if it is too late to amend it, supplemented by a “stand-alone” claim.

A claim does not become final, and relief is not finally obtained, until the tax return on which it is made ceases to be capable of amendment. Where for any reason relief is claimed which would, if it had been obtained, have had to be withdrawn, the individual ceases to be eligible for relief and the tax return needs to be amended accordingly.

A separate claim must be made for each of the five tax years for which relief is available (CITM6030).