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Contents

Official guidance

Community investment tax relief manual

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CITM1010 · Outline of the CITR Scheme
CITM1020 · Administration of the CITR Scheme
CITM1030 · CITR Scheme: Legislation
CITM2000 · Accreditation of Community Development Finance Institutions
CITM3000 · Investment by community development finance institutions (CDFIs)
CITM4000 · Qualifying investments
CITM4300 · Alternative finance arrangements (AFAs)
CITM5000 · General conditions applying to investors and investments
CITM6000 · Tax Relief
CITM7000 · Withdrawal of relief
CITM8000 · Restructuring of community development finance institutions (CDFIs)
CITM9000 · Definitions
CITM9900 · CITR: A brief guide for investors
CITMUPDATE001 · Community investment tax relief manual: update index
CITMUPDATE060104 · Community investment tax relief manual: recent changes
CITMUPDATE060330 · Community investment tax relief manual: recent changes
CITMUPDATE060519 · Community investment tax relief manual: recent changes
CITMUPDATE061011 · Community investment tax relief manual: recent changes
CITMUPDATE061206 · Community investment tax relief manual: recent changes
CITMUPDATE070404 · Community investment tax relief manual: recent changes
CITMUPDATE070622 · Community investment tax relief manual: recent changes
CITMUPDATE070703 · Community investment tax relief manual: recent changes
CITMUPDATE070828 · Community investment tax relief manual: recent changes
CITMUPDATE080116 · Community investment tax relief manual: recent changes
CITMUPDATE080319 · Community investment tax relief manual: recent changes
CITMUPDATE080730 · Community investment tax relief manual: recent changes
CITMUPDATE101231 · Community investment tax relief manual: recent changes
CITMUPDATE150216 · Community Investment Tax Relief Manual: recent changes

Official guidance
Community investment tax relief manual

Community investment tax relief manual

From HM Revenue & Customs

Begin readingOutline of the CITR Scheme