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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): Community Investment Tax Relief (CITR)

HMRC and BIS are jointly responsible for the operation of the Community Investment Tax Relief (CITR) and may need to exchange information in order to carry out their relevant functions.

The purpose for which information may be disclosed

Information may be required about the status of a Community Development Finance Institution (CDFI) e.g. accreditation details, or about particular arrangements between a CDFI and the SMEs in which it had invested, or between a CDFI and an investor. General information may be required to assess the way in which a scheme operates.

Procedure to follow

If you receive a request for information under this gateway, or think you may need to make a disclosure, you must contact CT & VAT policy (see IDG80100).

Legislation that allows disclosure

Section 374, Income Tax Act 2007.

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Further Guidance

For further advice please contact your Data Guardian.