Original document : https://www.gov.uk/government/publications/community-investment-tax-relief-hs237-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:43:15.108225418 +00:00..2025-04-05 23:32:04.087988234 +00:00

Guidance

Community Investment Tax Relief (Self Assessment helpsheet HS237)

How to claim tax relief under the Community Investment Tax Relief (CITR) scheme.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20242025 — See all updates

Documents

HS237 Community Investment Tax Relief (2024)

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HS237 Community Investment Tax Relief (2023)(2025)

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HS237 Community Investment Tax Relief (2022)(2024)

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HS237 Community Investment Tax Relief (2021)(2023)

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HS237 Community Investment Tax Relief (2020)(2022)

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Details

This guidance is for individuals who invest in accredited Community Development Finance Institutions. It explains how to claim tax relief under the CITR scheme.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 have been removed.

2024-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added.

2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2018 to 2019 has been removed.

2022-04-06 00:30
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.