Community investment tax relief section (SA100)

This section is used to record 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's possible to carry any unused balance forward to be used within the five-year period.

Refer to HMRC's Community Investment Tax Relief (Self Assessment helpsheet HS237).

  1. Go to Clients > Client List and find the required client.
  2. On the Self assessment returns widget on the client dashboard, select the required return. The Status tab is shown by default.
  3. Select the Data input tab, then select Add new section.

    Any previously added sections are crossed through. Once added, the section can be edited by selecting its name.

  1. On Choose a section to add, select the Reliefs tab.

  2. Under Investment reliefs, select Community investment tax relief.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  3. For each item, enter a Description of investment, the original Date invested, the Unique Investment Reference (added from 2022), the Amount invested and the Amount on which relief claimed.

    A new line is automatically added. Unwanted lines can be deleted using the bin icon.

  4. Select Save changes.