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.
For further information see HMRC Helpsheet 237 Community Investment Tax Relief.
- Description of investment – enter a description of the investment
- Date invested – enter the original date of the investment.
- Unique Investment Reference – enter the Unique Investment Reference. This should have been included on documentation received. (added from 2022)
- Amount invested – enter the amount invested. (added from 2022)
- Amount on which relief claimed – enter the amount invested and on which the relief is claimed.
To delete a line from the grid, click the ‘trash can‘ button at the end of the line.