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HMRC internal manual

Community investment tax relief manual

HM Revenue & Customs
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Tax Relief: Corporate Investors - determination of corporation tax liability

CTA2010/Part 7/Chapter 1/S220

Tax relief due under the CITR scheme is a relief or set-off against corporation tax chargeable on company profits.

It is given effect

after any

  • reduction due in respect of marginal small companies’ relief, or
  • relief for investment under the Corporate Venturing Scheme but before, but

before any

  • double taxation relief or unilateral relief (TIOPA2010/S2 or TIOPA2010/S18), or
  • relief for advance corporation tax or unrelieved surplus advance corporation tax.