Community investment tax relief

This screen is accessed via the Data Input tab within the tax return and allows input of investments for which Community Investment Tax Relief can be claimed.

The amount of relief for each year is the smaller of:

  • 5% of the amount invested (and which remains invested), or

  • the amount that reduces the tax bill to zero for the year

For investments made on or after 6 April 2013 it is possible to carry any unused balance forward to be used within the five-year period.

See HMRC helpsheet 237 Community Investment Tax Relief.

  1. Enter a description of the investment.

  2. Enter the original date of the investment.

  3. Enter the Unique Investment Reference. This should have been included on documentation received (added from 2022).

  4. Enter the amount invested (added from 2022).

  5. Enter the amount invested and on which the relief is claimed.

To delete a line from the grid, select the ‘trash can' icon at the end of the line.