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HMRC internal manual

Community investment tax relief manual

HM Revenue & Customs
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Tax Relief: Disclosure of information

CTA2010/Part 7/Chapter 6/S261; ITA/s374

The Department for Business, Innovation & Skills and HMRC are authorised to exchange information to the extent necessary for each to discharge their functions in relation to the CITR scheme. Information obtained by such disclosure cannot be further disclosed except for the purposes of legal proceedings arising from these functions.