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HMRC internal manual

Company Taxation Manual

Particular bodies: housing associations: charity aspects


Charitable housing associations (identifiable normally by the adoption of modelcharitable rules published by the National Federation of Housing Societies) do notnormally involve any identity between tenants and members. Consequently, they do notqualify for relief under CTA10/PART13/CHAPTER7 (CTM40420), but charityrelief may be due under CTA10/PART11/CHAPTER3 (and TCGA92/S256 for capital gains).

Submit any case where an association claims to be a charity to HMRC Charities.