Social investment tax relief

This screen is accessed via the Data Input tab within the tax return and is available from year ended 5 April 2015. It allows input of investments for which Social Investment Tax Relief (SITR) can be claimed.

Social Investment Tax Relief can be claimed on the purchase of qualifying shares or investments in:

  • a social enterprise such as a community interest company

  • a community benefit society

  • a charity

SITR cannot be claimed if another relief has already been claimed for the investment, such as:

  • Enterprise Investment Scheme

  • Seed Enterprise Investment Scheme

  • Community Investment Tax Relief Scheme

Relief is available at 30% of the amount invested, up to a maximum annual investment of £1,000,000.

  • Description of investment – enter a description of the investment.

  • Date invested – enter the date of the investment. (added from 2022)

  • Unique Investment Reference – enter the Unique Investment Reference. This would be shown on documentation provided at the time of the investment. (added from 2022)

  • Amount invested – enter the amount invested.

  • Amount on which relief claimed – enter the amount on which tax relief is being claimed. (added from 2022)

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