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
  • Amount – enter the amount invested.

To delete a line from the grid, click the trash can button at the end of the line.